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The question

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

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Source: FtawySummary from Ftawy's records · added here Sep 2, 20261 min readAlso available in العربية
The answer

Lost camels are not liable for 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.

Summary from Ftawy's records · added here

Reviewed by El Fatwa's sharia committee.

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Ftawy
Original fatwa ID
189098
Added here
. This is when the answer was added to El Fatwa, not the fatwa's date.
Text
Summary from Ftawy's records, reviewed by El Fatwa's sharia committee.
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Read the full answer on Ftawy