A man who sets aside the zakah of his wealth and it is lost

Al-Hasan said: He must pay zakah again in its place.

Mughirah narrated from his companions that they said: When the zakah on wealth is taken out and then it is lost, zakah has to be taken out again in its place.

Hammad said: If a man takes out his zakah (and sends it) and it perishes before it is spent on its recipients, this is just like a man sending money to his creditor, but it perishes before reaching him.

Al-Hakam said: This does not suffice (he will have to pay it again).

Ata said: If a man takes out the zakah on his wealth and it is lost, it suffices for him. (There is no need to pay it again.)

Ibrahim was asked about a man who takes out the zakah on his wealth and it is lost. He said: This does not suffice; rather, he will have to pay zakah again in its place.

Al-Hasan said: Zakah is to be paid again in its place.