the traded item, and the fruit, its Zakah does not become obligatory as a liability until it is harvested; because it is in the status of that which is not possessed. For this reason, if it perishes due to a disaster (ja'ihah), it would be at the seller's risk, as indicated by the report. If we say that Zakah is obligatory upon the physical asset (ayn), it does not mean that a portion of it is owned; hence, it does not prevent disposal of it. Hajj does not become obligatory until one is able to perform it, and once it becomes obligatory, it does not lapse with the destruction of the wealth, unlike Zakah, for the ability is not a condition for its obligation, as we have previously stated. The correct view, Allah willing, is that Zakah lapses with the destruction of the wealth if one was not negligent in paying it; because it is obligatory by way of assistance (muwasat), so it is not obligatory in a manner that requires its payment when there is no wealth and the person upon whom it is due is poor. The meaning of negligence is to have the ability to pay it out but failing to do so. If one does not have the ability to pay it, one is not negligent, whether that is due to the absence of an eligible recipient, or the remoteness of the wealth from him, or because the mandatory portion is not found in the wealth and needs to be purchased, and one does not find what to purchase, or is in the process of seeking to purchase, or similar situations. If we say it is obligatory after the wealth is destroyed, the owner should pay it if he is able to, otherwise, he is granted a respite until his ease and ability to pay it without detriment to himself; because if it is mandatory to grant a respite for the specific debt of a human being, then it is more appropriate for Zakah, which is the right of Allah, the Exalted.
Section: Zakah does not lapse by the death of the owner of the wealth, and it is to be discharged from his wealth, even if he did not bequeath it. This is the view of 'Ata', al-Hasan, al-Zuhri, Qatadah, Malik, al-Shafi'i, Ishaq, Abu Thawr, and Ibn al-Mundhir. Al-Awza'i and al-Layth said: It is taken from the third of the estate, prioritized over bequests, and it may not exceed the third. Ibn Sirin, al-Sha'bi, al-Nakha'i, Hammad ibn Abi Sulayman, Dawud ibn Abi Hind, and Humayd al-Tawil [said...]
(19) In the original and B: "min" (from). (20) In M: "yarda" (he is satisfied). (21) In the original: "muqaddaman" (prioritized). (22) Omitted from: A, M. (23) Dawud ibn Abi Hind, whose name is Dinar ibn 'Udhafir al-Qushayri, their mawla, was among the jurists of the Successors (tabi'in) in Basra. He died in the year 139 AH. See Tabaqat al-Fuqaha' by al-Shirazi 90, Tahdhib al-Tahdhib 3/204.
