Abdullah bin Abbas reported,

Saad bin Ubada al-Ansari sought a ruling from the Messenger of Allah ﷺ concerning a vow his mother had taken upon herself but died before fulfilling. The Messenger of Allah ﷺ said, "Fulfill it on her behalf."Some people have said that when camels reach twenty in number, four sheep are due as zakat on them. Yet according to them, if the owner gives them away before the year is complete, or sells them as a means of evasion and trickery to drop the zakat obligation, then nothing is owed by him. Likewise, if he destroys them and then dies, nothing is taken from his estate.

Bukhari 6959

Sahih

حدثنا قتيبة بن سعيد حدثنا ليث عن ابن شهاب عن عبيد الله بن عبد الله بن عتبة

عن ابن عباس أنه قال

استفتى سعد بن عبادة الأنصاري رسول الله ﷺ في نذر كان على أمه توفيت قبل أن تقضيه فقال رسول الله ﷺ اقضه عنها وقال بعض الناس إذا بلغت الإبل عشرين ففيها أربع شياه فإن وهبها قبل الحول أو باعها فرارا واحتيالا لإسقاط الزكاة فلا شيء عليه وكذلك إن أتلفها فمات فلا شيء في ماله

البخاري 6959صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Bukhari
Book
Trickery
Chapter
Zakat and that which is gathered should not be separated, nor should that which is separated be combined, for fear of the charity
Numbering
Darussalam 6959
Bukhari 6959