Chapter: Disbursing Zakah

It must be paid without delay, just like the fulfillment of a vow or an expiation. He may, however, defer it to a time of need,2 for the sake of a relative or a neighbor, or when taking it out of the nisab itself is impracticable, even though he could pay it from other assets.

Whoever knowingly denies that it is obligatory has committed disbelief, even if he actually pays it.

One who withholds it out of miserliness or negligence shall have it taken from him and be disciplined.

Anyone who claims that he has already discharged it, that the lunar year has not yet run its course, that the nisab has fallen short, or that ownership has ceased is believed without an oath.

The guardian is required to pay it on behalf of a minor or an insane person.

It is recommended,3 moreover, to make the payment openly, for the owner to distribute it himself, and to say when handing it over, “O Allah, make it a gain and do not make it a loss.”4 The recipient should respond, “May Allah reward you for what you have given, bless what you have kept, and make it a purification for you.”