and because one must hasten to discharge the zakah and not delay it except for a genuine necessity—such as postponing it so that it may be given to someone who is in even greater need, or because the wealth is temporarily absent, and the like.

Zakah is also due on the wealth of a minor and of an insane person, for the textual proofs are general. Their guardian over the property is responsible for paying it on their behalf, since it is an obligatory right that admits representation.

Zakah may not be paid without an accompanying intention, for the Prophet ﷺ said: “Actions are judged only by their intentions.”

Because paying zakah is an act of worship, it is preferable for the owner of the wealth to distribute it himself, ensuring that it reaches those who are entitled to it. He may, however, appoint someone to discharge it for him. If the Muslim ruler requests it, he must hand it over to him, or to the collector (sāʿī) whom the ruler dispatches to gather zakah.

It is recommended that both giver and recipient supplicate when the zakah is handed over. The giver should say, “O Allah, make it a source of gain for me and do not make it a source of loss,” while the recipient should say, “May Allah reward you for what you have given, bless you in what you have kept, and make it a purification for you.”

Allah, the Exalted, says: “Take from their wealth a charity by which You purify them and cause them to grow, and pray for them” (Quran 9:103)—that is, supplicate for them.