3. Hariz has narrated from ‘Ubayd ibn Zurarah who has said the following
“Abu ‘Abd Allah (a.s.), has said, ‘If one takes away Zakat from his assets but does not name the beneficiary and it is lost, he is free from his obligation.’”
Al-Kāfi #2116“Abu Ja‘far (a.s.), has said, ‘If one takes out his Zakat and assigns it to be paid to a people but it is lost, or he sends it to them and...