A. If one’s Zakatable assets are destroyed after possessing it for a full Zakatable year, two situations arise:
a) If the wealth was destroyed in a way that was out of one’s own doing then Zakah will only be payable on the remainder if any.
b) If the Zakatable wealth was deliberately destroyed or spent then Zakah will be due in full
And Allah Knows Best
Darul Ihsan Fatwa Department