"Is Zakat due on someone who owns 100 camels and a year has passed on them, then 75 of them are lost? "

Lost camels are not liable for zakat until their owner finds them, and they are not counted with the existing camels. Upon finding them, zakat is paid for one year only. This is well-known in the Maliki school, where lost cattle are treated like usurped property. Accordingly, zakat must be paid only on the existing camels that reach the number of twenty-five, and it includes a female she-camel of one year that has entered its second year.