Musannaf 'Abd al-Razzaq 6992
✧ Liability for zakat
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عَبْدُ الرَّزَّاقِ، عَنْ مَعْمَرٍ، وَالثَّوْرِيِّ، عَنْ هِشَامِ بْنِ حَسَّانَ، عَنِ الْحَسَنِ قَالَ:
إِذَا أَخْرَجَ الرَّجُلُ زَكَاتَهُ فَسُرِقَتْ ضَمِنَهَا، هِيَ بِمَنْزِلَةِ الدَّيْنِ "، قَالَ الثَّوْرِيُّ: وَقَالَهُ حَمَّادٌ، قَالَ سُفْيَانُ: وَقَوْلٌ آخَرُ أَحَبُّ إِلَيَّ: " أَنَّهُ لَا ضَمَانَ فِيهَا مَا لَمْ يَعْزِلْهَا أَوْ يَقْلِبْهَا فِي شَيْءٍ
Translation
✧ If a man takes out his zakat and it is stolen, he is liable for it; it is in the position of a debt." Al-Thawri said: Hammad said it. Sufyan said: Another opinion is more beloved to me: "There is no liability in it as long as he has not set it aside or turned it into something."
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