The World Federation One Stop Fiqh
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Ritual 402

If the carcass of the hady was stolen or forcibly snatched before distributing the meat by way of charity (sadaqah) or gift, it goes without saying that the owner should not stand to compensate the hady. However, if he deliberately wastes it or gives it to persons not entitled to it, he is, as a matter of precaution, liable for the one-third allotted to the poor.