His statement, “then he should distribute it,” is in the indicative mood, because the fa’ here introduces a new clause rather than joining it to what precedes. What is meant is the one upon whom zakat is due.
His statement, “in the nearest town to it”: the reason for this is that, when there is no eligible recipient in the place where zakat must be paid, the obligation there falls away; therefore, he should distribute it in the nearest town to it, because those who are nearer have greater claim than those who are farther away. This is like the case where the hand is amputated: prostrating upon it during prayer is no longer required, because the limb upon which prostration is required has ceased to exist. It is also possible to say that he must place the end of his forearm on the ground, because the purpose is humility before Allah, the Exalted.
The apparent meaning of the author’s statement, “he should distribute it in the nearest town to it,” is that this is obligatory, and this is the view followed by the scholars of the madhhab.
Some scholars held that if this is not possible in his own town, he may distribute it wherever he wishes, because the original requirement has fallen away, and when the original requirement falls away, nothing specific is prescribed. Furthermore, the people of the town are affluent and have no expectation of the wealth, while those outside the town know nothing of it. A parallel case is that of a woman in mourning: she is required to remain in her house, but if necessity permits her to leave the house, she may observe her waiting period wherever she wishes; she is not required to observe it in the house nearest to her original home.
Others said that she must stay in the house nearest to her original home, just as zakat, when it cannot be distributed in its original location, is distributed in the nearest town.
The madhhab distinguishes between the two cases: a woman in mourning may observe her waiting period wherever she wishes, whereas in the case of zakat, if there are no poor people in the town, it must be distributed in the nearest towns. We have previously stated that the preponderant view in this matter is that it is permissible to transfer it when there is a need or a benefit in doing so.