Section: If the owner is taken captive, Zakat is not dropped from him, whether he is prevented from accessing his wealth or not; because his disposal over his wealth is valid, and his selling, gifting, and appointing an agent regarding it are correct.

Section: If he apostatizes before the passing of a year (hawl), and the year completes while he is an apostate, there is no Zakat upon him. Imam Ahmad explicitly stated this because Islam is a condition for the obligation of Zakat, so its absence during part of the year drops the Zakat, similar to ownership and the threshold (nisab). If he returns to Islam before the completion of the year, he restarts the year, for what we have mentioned. Ahmad said: If the apostate embraces Islam and a year has passed over his wealth, the wealth belongs to him, but he does not pay Zakat on it until he restarts the year with it, because he was restricted from it. However, if he apostatizes after the year, the Zakat does not drop from him. Al-Shafi'i held this view as well. Abu Hanifa said: It drops; because one of its conditions is the intention, so it dropped with apostasy, like prayer. Our argument is that it is a right on wealth, so it does not drop due to apostasy, like a debt. As for prayer, it does not drop either, but he is not demanded to perform it because it is not valid from him, nor is substitution (niyabah) applicable to it. So if he returns, it becomes obligatory upon him. Zakat, however, allows for substitution, [and it does not drop by apostasy, like a debt]. The Imam collects it from the one who refuses to pay, and likewise here, the Imam collects it from his wealth, just as he collects it from the Muslim who refuses to pay. If he embraces Islam after it is collected, he is not required to perform it [again], because it dropped from him by its collection, just as it drops by its collection from the Muslim who refuses to pay. It is possible that it does not drop, because Zakat is an act of worship, so it is not fulfilled without intention. The basis for this is the case where the Imam collects it from the Muslim who refuses, and this has been mentioned elsewhere. If someone other than the Imam or his deputy collects it, it does not drop from him, because he has no authority over him, so he does not stand in his place, unlike the Imam's deputy. If he pays it during his apostasy, it is not sufficient, because he is a disbeliever, so it is not valid from him, like prayer.