Upon the owner, and he has informed him of the amount of Zakah, he gives him the choice between guaranteeing the amount of Zakah and disposing of it as he wishes—whether by consuming it or otherwise—or preserving it until the time of harvesting and drying. If he chooses to preserve it and then destroys it or it is destroyed due to his negligence, he is liable for the share of the poor based on the estimation (khars). If a third party destroys it, the third party is liable for the value of what was destroyed. The difference between the two is that it is incumbent upon the owner of the property to dry these fresh dates, unlike the third party; this is why we said regarding one who destroys his specified sacrificial animal: he must provide a replacement animal. If a third party destroys it, he is liable for its value. If it is destroyed by a divine calamity, the estimation is waived for them. Imam Ahmad stipulated this, because it was destroyed before its Zakah became established. If he claims it was destroyed without his negligence, his statement is accepted without an oath, as previously stated. If he preserves it until the time of distribution, the Zakah is due only on what is present, regardless of whether he chose the guarantee or preserved it as a trust, and whether it is more or less than what the estimator estimated. This is the opinion of al-Shafi'i. Malik said: He is bound by what the estimator said, whether it increased or decreased, provided the Zakah is approximately the same, because the ruling has shifted to what the collector (sa'i) stated, evidenced by the obligation of what he stated in the event of the property's destruction. We argue that Zakah is a trust, so it does not become a guaranteed debt through a condition, similar to a deposit. We do not concede that the ruling shifts to what the collector stated; rather, his statement is acted upon if he disposes of the fruit and he (the owner) does not know its quantity, because the apparent presumption is his accuracy. Ahmad said: If he estimates for a man and there is a large surplus, such as double, he should give the surplus in charity, because he estimates with equality. This narration points to the opinion of Malik. He also said: If the Sultan waives a portion of the tithe, he should pay it out. And he said: If he reduces the estimation on the land, he should give in charity the amount by which they reduced the estimation. If he took from them more than what was mandatory for them, Ahmad said: It is credited toward their Zakah for another year. Abu Dawud reported from him: The excess is not credited, because...