However, the sounder and preponderant view is that zakat is an obligation attached to wealth, and that it is due on the property of a child and an insane person, just as they are liable for what they destroy, because that is a right owed to another person. But if they were to invalidate an act of worship, they would incur no liability, because it is a right due to Allah, Most High.
Zakat partly resembles an obligation due to the right of another person, as Allah, Most High, says:
“Alms are only for the poor...” [al-Tawbah: 60]
It also partly resembles an obligation attached to wealth, as Allah, Most High, says:
“Take from their wealth a charity...” [al-Tawbah: 103]
and:
“And those in whose wealth there is a known right.” [al-Ma‘arij]
The Prophet ﷺ also said to Mu‘adh, may Allah be pleased with him: “Inform them that Allah has prescribed for them a charity to be taken from their wealth.” (1)
Their guardian must pay it, and it may not be paid except with an intention
His statement, “Their guardian must pay it,” means that the guardian of each of the child and the insane person must pay the zakat due on his property. He should not wait until the child reaches puberty or the insane person regains his reason. That he should not wait for the insane person is evident, for we do not know when his insanity will end. As for the child, this is because zakat must be paid without delay.
Some scholars said that he should not pay it; rather, he should record it. Then, when the child reaches puberty, the insane person regains his reason, or either of them dies and the property passes to his heir, he should inform them that it was not paid. In that case, he is absolved of liability, because he fears being held accountable.
Some scholars—this being one report from Ahmad—said: if he fears liability, he should pay the zakat; otherwise, he should not. An example of such liability is that he fears the orphan may demand more than what he paid.
The correct view is that he should pay the zakat, as the author said, because it is obligatory