وَمَنْ تَصَدَّقَ بِجَمِيعِ مَالِهِ وَلَا يَنْوِي الزَّكَاةَ، سَقَطَ فَرْضُهَا عَنْهُ.
Translation: Whoever gives away all his wealth in charity without intending zakat, its obligation falls away from him.
This is a special case: someone donates all of their wealth without intending zakat. The passage says the duty is extinguished because the entire basis of the due levy has passed out of the owner’s wealth.
It does not mean that every charitable gift without zakat intention counts as a valid zakat payment. Extinguishment in this exceptional situation differs from the ordinary requirements for valid performance.