Q. My stock and merchandise were stolen, looted and destroyed in the riots. Do I still have to pay Zakaat on what was due and outstanding?
A. The payment of Zakaat does not remain obligatory upon a person for any wealth, stock or merchandise that was stolen, looted or destroyed.
Hence, if one had delayed the payment of Zakaat due to a valid excuse or reason and one’s wealth, stock or merchandise was stolen, looted or destroyed during that period, there no longer remains an obligation upon a person to pay the Zakaat that had become due for that wealth, stock or merchandise. (Shaami 2/361)
N.B. It should be noted that to delay the discharging of Zakaat without a valid reason is sinful.
Allah Ta’ala Knows Best
Mufti Ismaeel Bassa