All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.
Charitable societies are considered agents (Wakīl) for those who owe expiations and vows in delivering them to their beneficiaries. Therefore, those in charge of these societies must hasten to deliver these expiations and vows to their rightful recipients, and it is not permissible to delay them without an excuse.
These funds are a trust (Amānah) that must be protected with diligence and care in the manner prescribed by the Shariah, especially since some expiations are due immediately. Imam Ash-Sharwānī ash-Shāfi'ī (may Allah have mercy on him) said: "Subsidiary Issue: Is it mandatory to pay the expiation immediately? He said in At-Tatimmah: If the breaking of the oath (ḥinth) is an act of disobedience, then yes [it is immediate], otherwise, no." (Tuḥfat al-Muḥtāj wa Ḥawāshi ash-Sharwānī wa al-'Abbādī, Vol.10/P.16).
Furthermore, expiations and vows are the right of the poor and the needy. Thus, hastening to deliver their right is mandatory. Imam Ash-Shirbīnī ash-Shāfi'ī (may Allah have mercy on him) said: "Because the need of the rightful recipients for it is present, if the agent is able to perform [the payment], just like all other mandatory duties. Also, because imposing the duty without this [immediacy] is imposing what is unbearable. If he delays, he sins, and he is liable if the money perishes." (Mughni al-Muḥtāj, Vol.2/P.129).
Therefore, if the agent delays the delivery of any expiations or vows to their beneficiaries without a valid Shariah excuse, he sins, and he must hasten to deliver them to be cleared from liability before Allah, along with repenting, feeling remorse, and seeking forgiveness. If the funds perish while delayed, the agent must guarantee the loss due to his negligence in disbursement.
In conclusion, it is forbidden (Ḥarām) to delay the delivery of expiations and vows to the beneficiaries without a valid Shariah excuse. If they are delayed, sin is incurred, and one must immediately hasten to deliver them, along with repenting, feeling remorse, and seeking forgiveness. If the funds perish, guarantee (liability) is required. And Allah, the Exalted, knows best.
