What is the ruling on stealing zakat al-fitr and zakat funds while they are on their way to being disbursed, and is the intention sufficient, or must they reach their intended destination?

Scholars differed regarding the sufficiency of zakat upon its mere disbursement or upon its reaching the poor. The Malikis and Shafi'is hold that it is sufficient upon its mere disbursement, as long as there is no negligence, while the Hanbalis and Hanafis stipulate that it must reach the hand of the poor. It is more cautious to disburse it a second time if it perishes before reaching the poor.