Musannaf Ibn Abi Shaybah

Hasan says that he will pay the zakat again for that place.

Hazrat Mughira narrates from his companions, they say that when the zakat of wealth is taken out and it gets lost, then zakat must be taken out again in its place.

Hazrat Hammad says that if a person separates his Zakat but dies before spending it on its rightful recipient, then it is just like a person who sends money to his creditor but the money is destroyed before reaching him.

Hazrat Hakam says that this is not sufficient (it will have to be performed again).

Hazrat Ata says that if a person separates zakat from his wealth but it is destroyed, then that suffices for him. (There is no need to pay it again.)

Ibrahim was asked whether if a person sets aside the zakat of his wealth but it is destroyed, is that sufficient? He replied: This is not sufficient; rather, zakat must be paid again in its place.

Hasan says that zakat will be paid again for its place.