Alms Tax: Perishing of Set Aside Fitrah

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 2043

If the property that one has set aside for fiṭrah perishes, in the event that he had access to a poor person but delayed in giving the fiṭrah, or he was negligent in looking after it, he must replace it. However, if he did not have access to a poor person and was not negligent in looking after it, he is not responsible for it.

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