and they reproduce—even one day before the end of the zakat year—bringing the total up to that minimum, Mālik holds that zakat must be paid, with the offspring following their mothers’ zakat year. If a person exchanges a holding that meets the zakat threshold for another of the same kind, the replacement continues the original holding’s zakat year. If he uses gold or silver meeting the zakat threshold to purchase livestock likewise meeting the threshold, before a full zakat year has elapsed on the former, then, according to one of the two views, the livestock continue the zakat year of the gold or silver.

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The zakat of each locality is to be distributed there: the zakat of Syria in Syria, and that of Egypt in Egypt. May it be transferred for a beneficial purpose—for example, from Syria to the Prophet’s city, may Allah bless him and grant him peace, or elsewhere? Scholars hold two views on this.

Mālik said: “There is no harm in transferring it when there is a need.” If the people of the locality are not eligible recipients, it may be transferred without disagreement.

When Muʿādh ibn Jabal transferred zakat from Yemen to Medina, ʿUmar objected, saying: “I did not send you as a revenue collector.”

He replied: “I found no one to receive it.”

According to al-Shāfiʿī and Ahmad, it is not to be transferred, whereas Mālik permits its transfer.

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As for “the distribution of zakat,” Allah has explained this in the Quran, saying:

“Zakat is only for the poor, the needy, those employed to administer it, and those whose hearts are to be reconciled