No one may give his zakat to anyone whose maintenance he is obliged to provide, such as a parent, child, brother, sister, or paternal uncle, because their maintenance is his responsibility. Nor may he give them anything from the debtors’ share if they are among those entitled to it. He may, however, give zakat to relatives whose maintenance he is not obliged to provide, such as blood relatives: a maternal aunt, paternal aunt, maternal uncle, and their children. Giving it to them is preferable to giving it to unrelated people.

Giving it to the owner’s neighbors is preferable to giving it to those farther away. If the owner of the wealth brings his relatives to the zakat collector so that he may earmark his zakat for them, then, if he has not mixed his zakat with that of others, the collector assigns it exclusively to them. If it has been mixed, they have the same standing in the mixed fund as everyone else. Nevertheless, he does not exclude them from it, since they have a stronger claim to some of what it contains.

If the owner of the wealth distrusts the collector regarding the disbursement of the zakat and asks to oversee its distribution, the collector is not obliged to comply, since the owner’s obligation was discharged when he handed it over. Likewise, if the collector asks the owner of the wealth to attend its distribution, the owner is not obliged to attend, since his obligation was discharged by handing it over.

If the zakat is destroyed while in the collector’s possession before it is distributed, the owner’s obligation is discharged, and the collector is not liable unless he acted wrongfully. If the zakat is lost while in the owner’s possession before it reaches the collector, that does not discharge him, and he must pay it again. If his wealth is destroyed before he has paid its zakat, the liability remains, whether it was destroyed before he was able to pay it or after he had become able to do so. If the owner claims that his wealth was destroyed before he became liable for its zakat, his statement is accepted, and he is not required to swear an oath.

The collector may not take bribes from the owners of wealth, nor accept their gifts. The Prophet ﷺ said: “Gifts given to officials are ghulūl (unlawful appropriation).” The distinction between a bribe and a gift is that a bribe is something taken at one’s request, whereas a gift is something offered voluntarily.

When the collector’s treachery becomes apparent, the imam is responsible for remedying it, not the owners of the wealth, and no party is thereby specifically designated—