whereas the prayer is never waived: in every condition one must perform it as best he can.

Al-Rabiʿ reports:

479 – Imam al-Shafi‘i has another view: if someone owes a debt of twenty dinars and owns an equal amount, zakat remains obligatory upon him; he must pay it, for Allah—exalted is He—says, “Take from their wealth a charity by which you cleanse them and purify them” (9:103). These twenty dinars could be validly gifted, validly given in charity, and should they be lost, the loss would be his alone; all of this shows that they are indeed part of his property. Consequently, zakat is due on them, in accordance with Allah’s words, “Take from their wealth…”.

Imam al-Shafi‘i, may Allah have mercy on him, also says:

480 – We observe that a woman who owns wealth is excused from the prayer during her menstrual days, yet the zakat on her property is not lifted. The same ruling applies to a minor and to a person whose mind is overcome.