or dried curd (5). If these are not available, any staple food that people live on, whether grain or dates, will suffice (1); bread, anything of inferior quality, and the cash equivalent are not acceptable.

It is permissible to give one recipient the total amount owed by several payers, and the opposite is likewise valid.

Chapter: Disbursing Zakāh

It (2) must be paid immediately whenever that is possible without causing harm. Anyone who knowingly denies its obligation—or, after being informed, persists in his denial—commits disbelief; he is asked to repent three times, after which he is executed and the zakāh is taken from his estate. If he withholds it out of miserliness, it is taken from him and he is punished.

Zakāh is also obligatory on the wealth of a minor and of a person lacking mental capacity; their guardian pays it on their behalf.

It is best to distribute each kind of zakāh among the poor of the owner’s own town. Transferring it beyond the distance that allows shortening the prayer is forbidden except in case of necessity.

It may be paid in advance for up to two years. An intention is required for its discharge, and it is permissible to appoint someone else to pay it.

Chapter: The Recipients of Zakāh

They are eight categories:

1. The destitute (faqīr): someone who possesses less than half of what he needs.

2. The poor (miskīn): someone who secures half or more of his needs (3)(4). Both are to be given enough to complete their basic livelihood along with