Is Zakaat still payable on stock after it had been Zakaatable and subsequently stolen? 

Q. A person did not pay Zakaat on his stock for the past ten years. Now, all his stock has been stolen. Does it still remain compulsory upon him to pay Zakaat on his stock for the past ten years?

A. In principle, Zakaat does not remain compulsory upon a person whose wealth had been lost or stolen. Hence, if a person did not discharge his Zakaat on his stock in trade for the past ten years and all or a portion of his stock was lost or stolen, it will not be compulsory upon him to discharge Zakaat on the lost or stolen stock in trade. (Shaami 2/361)

Allah Ta’ala Knows Best

Mufti Ismaeel Bassa

themufti.com