“I once asked abu ’Abd Allah (a.s.), about a man who sends his Zakat for distribution but it is lost. Is he held responsible until it is distributed? He (the Imam) said, ‘If he had found a proper beneficiary and did not pay, he is held responsible until he pays it; but if he did not find proper beneficiary thus, sent it for distribution, he is not held responsible because it was out of his hand. So also is the case of the executor of a will who is held responsible for what is given to him when he finds the one to whom he was told to deliver and if he does not find, it is not his responsibility.’”