Alms Tax: Liability for Perished Zakat Due to Negligence

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1976

If a person can deliver zakat to someone entitled to receive it but does not, and the zakat perishes due to his negligence, he must give it again in replacement.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)