Chapter on Discharging Zakat

It must be paid immediately whenever one is able, unless doing so would cause harm. Whoever withholds it while denying its obligation—despite knowing the ruling—has committed disbelief; the zakat is taken from him1 and he is executed. If he withholds it out of miserliness, it is taken from him and he is given a discretionary punishment.

Zakat is also obligatory on the property of a minor or of an insane person; their guardian pays it on their behalf, and it is not valid unless accompanied by intention.

It is preferable that the payer distribute it himself, and that both he and the recipient recite the supplications that have been transmitted.

It is likewise preferable to give the zakat of every kind of wealth to the poor of one’s own town. Transferring it to a place far enough for the traveler to shorten the prayer is impermissible; if he nonetheless does so, the obligation is still discharged, except when his town has no poor, in which case he distributes it in the nearest town. If he resides in one town while his wealth is in another, he pays the zakat of the wealth in the town where the wealth is kept, and his zakat al-fitr in the town where he is present.

Advancing the payment of zakat for up to two years or less2 is allowed, though not recommended.