Hadith 22440

Yahya said that Malik said, "The position with us concerning aman who has zakat to pay on one hundred camels but then the zakatcollector does not come to him until zakat is due for a second timeandby that time all his camels have died except five, is that the zakatcollector assesses from the five camels the two amounts of zakat thatare due from the owner of the animals, which in this case is only twosheep, one for each year. This is because the only zakat which anowner of livestock has to pay is what is due from him on the day thatthe zakat is (actually) assessed. His livestock may have died or itmay have increased, and the zakat collector only assesses the zakat onwhat he (actually) finds on the day he makes the assessment. If morethan one payment of zakat is due from the owner of the livestock, hestill only has to pay zakat according to what the zakat collector(actually) finds in his possession, and if his livestock has died, orseveral payments of zakat are due from him and nothing is taken untilall his livestock has died, or has been reduced to an amount belowthat on which he has to pay zakat, then he does not have to pay anyzakat, and there is no liability (on him) for what has died or for theyears that have passed.