Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.056.

Section : The Loss of Zakah After it is Set Aside.

When a person sets aside zakah for distribution among the poor and all of it or some of it is lost, he must repay it because it is still his responsibility.

Ibn Hazm says: “We received a narration from Ibn Abi Shaibah on the authority of Hafs ibn Ghayath, Jarir, al-Mu’tamir ibn Sulaiman at-Taymi, Zaid ibn al-Hubab, and ‘Abdulwahhab ibn ‘Ata; also from Hafs, who narrated on the authority of Hisham ibn Hassan from al-Hassan al-Basri; Jarir who reported, on the authority of alMughirah from his companions; and al-Mu’tamir who reported from Mu’amar from Hammad; and Zaid who reported from Shu’bah from al-Hakam; and ‘Abdulwahhab who reported on the authority of Ibn Abi ‘Urubah from Hammad from Ibrahim an-Nakha’i that whoever sets aside zakah from his property and then it is lost, his obligation to pay zakah still remains to be discharged, and he must set it aside again.”

There exists, however, another opinion on it: “We received a narration on the authority of ‘Ata’ that the obligation will be discharged [if set aside and lost],” says Ibn Hazm.