Section

For zakah to be valid, the payer—who must be legally accountable—has to make an intention. He may form that intention a little before the payment becomes due, yet the preferred practice is to couple it with the act of disbursement, intending thereby zakah or any other obligatory charity. The payment does not count if he merely intends an unrestricted charity,1 even were he to give away all his wealth. It is not necessary to intend that it is an obligatory act, nor to specify which portion of property the zakah is being paid for.

If he appoints a Muslim to discharge it on his behalf, the principal’s intention suffices provided the payment is made soon afterward;2 otherwise, the agent must also make an intention.3

The recommended course is to distribute the zakah of each type of wealth among the poor of one’s own town. It is forbidden to transfer it to a location at the distance at which prayers may be shortened, yet if one does so, the payment is still valid.

It is permissible to pre-pay zakah for only two full lunar years. When the nisab remains intact for those two years,4 the advance payment stands; but if the nisab is lost or drops below the threshold, the amount given is counted as a voluntary charity.