TheIntentionofZakÁt
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.

Miscellaneous Rulings Pertaining to ZakÁt
1978. When the wheat or barley grains are being separated from the chaff, and when the dates or grapes are drying, a person must give their zakÁtto the poor, or separate it from his own property. As for the zakÁtof gold, silver, cows, sheep and camels, it should be given to the poor after the completion of the eleventh month, or separated from the owner’s property.
If one is waiting for a particular poor individual, or wishes to give it to a person who is distinguished from some aspect, he has the choice not to separate the zakÁt, provided he writes it down and gets it recorded. The obligatory precaution is that he should not delay it for more than three months.

1979. Uponseparating the zakÁt, one does not have to give it away immediately. However, if he has access to a deserving recipient, the recommended precaution is that he should not delay in giving the zakÁt.

1980. If a person who is able to deliver the zakÁtto a deserving recipient, fails to do so and the zakÁtgets destroyed due to his own negligence, he will have to replace it.

1981. If a person who is able to deliver the zakÁt to a deserving recipient, fails to do so, but is not negligent in safeguarding it, and has a shar‘Ð reason for not giving, such as waiting to give it to a better utilization, or a particular poor person, he will not be held accountable for it. In a case other than this, he will be held accountable for it.

1982. If a person separates the zakÁt from the property itself, he can make use of the remaining property. However, if he puts aside the zakÁt from some of his other property, he can make use of the entire property that was subject to zakÁt.

1983. A person cannot take anything for himself from the property that he has put aside as zakÁt, and replace it with something else.

1984. If the zakÁt that has been put aside generates profit, such as a sheep—which has been put aside as zakÁt—giving birth to a lamb, the profit will belong to the poor.

1985. If a deserving recipient appears at the time when one is putting some property away as zakÁt, it is better that he gives the zakÁtto him, unless he has someone in mind, and giving it to that person is better for some reason.

1986. If a person transacts with the asset that has been put aside as zakÁtwithout the permission of the ÎÁkim al-sharÞa, and incurs a loss, then if the transaction was carried out on obligation, and he gave that property to fulfill his obligation, the owner will incur the loss and he is responsible for the zakÁt. However, if the transaction was carried out with the zakÁtproperty in particular, the transaction is void and cannot be made valid with permission from a ÎÁkim al-shara’.
If, on the other hand, he makes a profit, then in the event that the transaction was carried out on obligation, and he gave the property to fulfill his obligation, the profit belongs to himself and he is responsible for the zakÁt.However, if he transacted with the zakÁtin particular, and the ÎÁkim al-shara’ permits the transaction, he will have to give the profits to a zakÁt-deserving person.

1987. If a person gives something to the poor as zakÁtbefore it becomes obligatory on him, it will not count as zakÁt. However, if the thing that he gave to the poor has not ceased to exist after zakÁtbecomes obligatory on him, and the recipient remains poor at that time, he may count the thing that he gave him towards his zakÁt.

1988.If a poor person knows that zakÁthas not become obligatory on the giver, yet takes something from him as zakÁt, and it perishes whilst it is in his care, he will be held responsible for it. Hence, once the zakÁtbecomes obligatory on the giver, he may count the replacement of what he has given to him aszakÁtif the poor person continues to be poor at the time.

1989. If a poor person does not know that zakÁthas not become obligatory on the giver, and he takes something from him as zakÁt, which then perishes in his care, he will not be held responsible for it. In this case the giver may not count the replacement of the given item towards his zakÁt.

1990. It is recommended that the zakÁtof cows, sheep and camels be given to the poor who are respectable. One should also give precedence in giving zakÁtto his relatives and to people vested with knowledge and excellence over others. He’d better also give precedence to those who do not beg over those who do. However, if giving zakÁtto a poor person is better for another reason, then it is recommended that the zakÁtbe given to him.

1991. It is preferable to give zakÁtopenly, and the recommended charities secretly.

1992.If a person is unable to locate a deserving recipient in his town, and neither is he able to make use of it in the other manners that have been specified for it, then if he does not hold any hopes that a deserving recipient may be located later on, he must transport the zakÁtto another town and utilize it in its prescribed manner. He may also obtain the shipping expenses from the zakÁtitself. The obligatory precaution is that he should draw that money (for traveling expenses) with the permission of the ÎÁkim al-shara’. Then if the zakÁtperishes, given that he was not negligent in its care, he will not be held responsible for it.

1993.If a deserving recipient is present in one’s town, he may still transport that zakÁtto another town. However, in this case, he will have to pay the shipping expenses from his own wealth. In addition, if the zakÁtperishes, he will be held responsible for it, unless he transports it with the permission of the ÎÁkim al-shara’.