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The question

Is someone who hastened something before its time then repented punished by being deprived of it, like someone who destroyed the niṣāb to evade zakat then repented, would they be exempted from zakat? And does Ibn Taymiyyah's statement concerning someone who entered into forbidden contracts then repented fall under the principle of "whoever hastens something before its time is punished by being deprived of it"?

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Source: FtawySummarized from the full answer at Ftawy · imported Sep 2, 20261 min readAlso available in العربية
The answer

Scholars have differed regarding one who intentionally reduces the [Zakat] threshold (nisab) before Zakat becomes due, seeking to evade it. The Malikis, Hanbalis, Al-Awza'i, Ibn al-Majishun, Ishaq, and Abu 'Ubayd held that it does not cease to be obligatory upon him, and Zakat is taken from him if the destruction or alteration occurred close to when Zakat became due. Conversely, the Shafi'is and Abu Hanifa held that it ceases to be obligatory upon him, because the reduction occurred before the completion of the year (hawl). Those who maintain that it does not cease to be obligatory did not condition this on repentance.

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Ftawy
Original fatwa ID
183340
Imported
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Source text, unreviewed
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