Chapter: Intention in paying zakat, advancing its payment, remitting it before its due time, and transferring it from its locality.

Zakat is not validly discharged without an accompanying intention at the moment it is paid out and distributed, except for what the tithe-collector or the public treasury official takes in the owner’s absence; that does fulfill the obligation. The same holds true for anything the collector forces him to hand over—it releases him from liability. If zakat becomes due on someone, and he sets it aside and pays it out, and it is lost without any negligence on his part before