Muhammad ibn Yaqub, from Ali ibn Ibrahim, from his father, from Hammad, from Hariz, from Muhammad ibn Muslim, who said: I (narrator) said to Abu Abdillah عليه السلام, peace be upon him: “A man sent the zakat of his wealth so that it would be distributed, and it was lost; is he liable for it until it is distributed?” Imam عليه السلام said: “If he finds a place for it and does not give it, then he is liable for it until he gives it. But if he does not find anyone to whom he can give it, and he sends it to its people, then there is no liability upon him, because it has gone out of his hand. And likewise, the executor who is appointed by will is liable for what is handed over to him if he finds its owner, the one whom he was commanded to hand it over to. But if he does not find him, then there is no liability upon him.”