transfer it to a town that lies at the distance permitting the shortening of prayer from your town. According to the madhhab, this is approximately eighty-three kilometres. Thus, it is not permissible to transfer the zakat on one’s wealth to a town at such a distance, even if its poor are in greater need, so long as there are people in one’s own town who are entitled to zakat.
The apparent meaning of the author’s words is that this is not permissible, even where there is a benefit, an urgent necessity, or the like.
It thus becomes clear that there are three cases:
First: one’s own town. This is the basic principle and is preferable with regard to paying zakat.
Second: a town near one’s own town. This is permissible, though less preferable, unless another consideration makes it preferable.
Third: a distant town beyond the distance permitting the shortening of prayer. This is not permissible.
There is no clear evidence for this last ruling. Those who hold it cite the hadith of Mu'adh, may Allah be pleased with him, when the Prophet, may Allah’s peace and blessings be upon him, sent him to Yemen and said: “Inform them that Allah has made charity obligatory upon them, to be taken from their rich and returned to their poor.” (1) The possessive construction implies specification; that is, the poor of the people of Yemen. Moreover, people’s expectations are attached to this wealth.
Some scholars said that it is permissible to transfer it to a distant or nearby town due to need or benefit.
Need, for example, would be where the people of the distant town are poorer.