Whatever the ruler takes as zakat without the owners’ authorization counts towards their zakat. Those living near the wealth have the strongest claim to its zakat. If they have no need of it, he should give it to those farther away. Giving it to the poor in another locality is permissible. If someone owes him a debt, whether that person is living or dead, he must not count it towards his zakat or resort to a stratagem to do so.

Anyone who does not pray should be instructed to pray. If he says, “I pray,” he is to be given zakat; otherwise, he is not.

He was asked (may Allah sanctify his soul):

“Is giving zakat to one’s needy relatives whom one is not obliged to support preferable to giving it to an unrelated person?”

He replied:

As for giving zakat to relatives: if a relative who is eligible to receive it is as needy as an unrelated person, the relative takes priority. But if the unrelated person is needier, he must not favour his relative in distributing it.

Ahmad reported from Sufyān ibn ʿUyaynah that they used to say:

“One must not use it to favour a relative, ward off blame, or protect one’s own wealth.”