after the Zakah has become due on it. This applies if it was destroyed without his negligence [or aggression] (15). However, if he destroys it, or it is destroyed due to his negligence or aggression after it becomes due, the Zakah is not remitted from him. If this happens before it becomes due, it is remitted, unless he intended by that to flee from paying Zakah, in which case he remains liable for it, and it is not remitted. Whenever the owner of the wealth claims that it was destroyed without his negligence, his statement is accepted without an oath, whether this is before or after the estimation (kharas). His statement is also accepted regarding its quantity without an oath, and likewise in all other claims. Ahmad said: People are not to be put under oath regarding their obligatory charities (sadaqat). This is because it is a right of Allah Almighty, so no oath is administered for it, just like for Salah and the prescribed punishments (hadd).
Section: If he harvests it and stores it (16) in the drying ground, or places the grain in the threshing floor, the obligation of Zakah is settled upon him, according to those who do not consider the capability to perform the payment as a condition for the settlement of the obligation. If it is destroyed after that, the Zakah is not remitted from him, and he is liable for it, just as if the threshold amount of grazing livestock or currency were destroyed after the completion of the year. According to the other report, in which the capability to perform the payment is considered, the obligation is not settled until the fruit dries, the grain is cleaned, and he has the capability to pay its due, yet he fails to do so. If it is destroyed before that, he owes nothing, as we have mentioned elsewhere.
Section: The owner’s disposal of the threshold amount is valid both before and after the estimation, whether by sale, gift, or otherwise. If he sells or gifts it after its ripening has begun, its charity (Zakah) is upon the seller or the giver. This is the opinion of al-Hasan, Malik, al-Thawri, and al-Awza'i. Al-Layth also held this view, unless he stipulates [the Zakah obligation] upon the buyer. It is only held to be upon the seller because it was already obligatory upon him before the sale, so it remains as it was, and he must distribute the Zakah from the species of the item sold or gifted. From Ahmad, there is a narration that he has the choice between giving it as fruit or from its price. The Qadi said: The correct view
(15) In (A) and (M): "wa-'udwanihi" (and his aggression). (16) In (A) and (M): "ja'alaha" (placed it).
