Al-Kāfi

Hadith 2119
zakat
5ـ مُحَمَّدُ بْنُ يَحْيَى عَنْ أَحْمَدَ بْنِ مُحَمَّدٍ عَنِ الْحَسَنِ بْنِ مَحْبُوبٍ عَنْ جَمِيلِ بْنِ صَالِحٍ عَنْ بُكَيْرِ بْنِ أَعْيَنَ قَالَ سَأَلْتُ أَبَا جَعْفَرٍ (عَلَيْهِ الْسَّلام) عَنِ الرَّجُلِ يَبْعَثُ بِزَكَاتِهِ فَتُسْرَقُ أَوْ تَضِيعُ قَالَ لَيْسَ عَلَيْهِ شَيْ‏ءٌ.
5. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad from al-Hassan ibn Mahbub from Jamil ibn Salih from Bukayr ibn ’A‘yan who has said the following: “I once asked abu Ja‘far (a.s.), about a man who sends his Zakat but it is stolen or destroyed. He (the Imam) said, ‘He does not owe anything.’”
Source: Shaykh Muḥammad b. Yaʿqūb al-Kulaynī