1974. A person should give zakÁtwith the intention of attaining proximity—as elaborated in the section on wuÃÙ—and with sincerity. He must also clarify in his intention whether the zakÁthe is giving is zakÁtal-mÁl (zakÁton property) or zakÁtal-fiÔrah.
1975. If the zakÁtof numerous properties becomes obligatory on a person, obligatory precaution dictates that when giving zakÁthe should clarify as to which property it pertains to, regardless of whether the item that he gives is in monetary form or of the same kind as one of the properties.
1976.If a person appoints an agent to give the zakÁt levied on his property, then the agent should make the intention of giving zakÁton behalf of the owner when giving the zakÁtto the poor person. Obligatory precaution dictates that the owner should also have the intention of paying his zakÁtat that moment.
If he charges the agent with delivering the zakÁtthat he gives him to a poor person, the owner must make his intention when the appointee gives the zakÁtto the poor person. The recommended precaution is that he should make the intention when giving the zakÁtto the appointee, and maintain that intention until the zakÁtreaches the poor person.
1977. If a person gives zakÁtto a poor person without having the intention of attaining proximity, but forms the intention before the property ceases to exist, it will be counted as zakÁt.