1969. As a precaution, when wheat and barley are separated from chaff, and when dates and grapes become dry, their owner should give Zakat to poor or separate it from his wealth. Similarly, Zakat on gold, silver, cow, sheep and camel should be given to poor, or separated from one's wealth after the expiry of eleven months. However, if he awaits a particular poor person, or wishes to give it to a poor with some excelling virtue, he may not separate the Zakat from his wealth.

1970. It is not necessary that after separating Zakat, a person should pay it at once to a deserving person. But, if a deserving person is accessible, then the recommended precaution is that payment of Zakat should not be delayed.

1971. If a person who could deliver Zakat to a deserving person did not give it, and it was lost due to his negligence, he should give its replacement.

1972. * If a person who can deliver Zakat to a deserving person, does not do so, and it is lost without his being careless about it, if he had a good reason for the delay, there is no obligation to make its substitute, like, if he was waiting for a particular poor person, or if he wanted to distribute over many poor people, gradually. But if he had no good reason for the delay, he should give its substitute.

1973. If a person separates Zakat from that wealth on which it had become due, he has the right of disposal over the remaining amount, and if he separates it from his other property, he has the discretion over the entire property.

1974. When a person has separated Zakat from his property, he cannot utilise it and replace it with other payment.

1975. If some profit accrues from the Zakat which a person has set apart - for example, if a sheep which has been ear-marked for Zakat gives birth to a lamb - it belongs to the poor.

1976. If one entitled to Zakat is present when a person separates Zakat from his property, it is better that he should give the Zakat to him, except that he has a person in view who is preferable, for some reason, to receive Zakat.

1977. * If a person trades with the property set apart for Zakat, without obtaining the permission of the Mujtahid, and sustains a loss, he should not deduct anything from Zakat. However, if he makes a profit, he should give it, as an obligatory precaution, to a person entitled to receive Zakat.

1978. If a person gives in advance to poor, with the Niyyat of Zakat while it has not yet become obligatory on him, it cannot be treated as Zakat. But after Zakat becomes obligatory on him, he can calculate it as Zakat, provided that the thing given is not used up, and that the poor continues to be deserving.

1979. If a poor person knows that Zakat has not become obligatory on a particular person, and takes something from him as Zakat, and it is used up or destroyed while it is with him, he is responsible for it. And when Zakat becomes obligatory on the person, if the poor is still deserving, the Zakat payer can adjust the Zakat liability against what he had already given.

1980. If a poor person did not know that Zakat had not become obligatory on a particular person, and he takes something from him as Zakat and it perishes while it is with him (i.e the pauper) he will not be responsible for it, and the person who gives Zakat cannot adjust it against Zakat

1981. It is Mustahab to give Zakat on cows, sheep and camels to those poor who have integrity; and while giving Zakat he should give preference to his deserving relatives over others. Similarly, he should give preference to the learned persons over those who are not learned, and to those who do not beg over those who beg. But, if giving Zakat to a particular poor is better for some other reason, it is Mustahab that Zakat be given to him.

1982. It is better that Zakat is given openly, and Mustahab Sadaqah are given secretly.

1983. * If there are no deserving persons in one's hometown, nor can he spend it for any other purpose prescribed for Zakat, and he does not hope that he will be able to find a deserving person later, he should take Zakat to some other town, and spend it for an appropriate purpose. With the permission of the Mujtahid, he can deduct from Zakat the expenses of taking it to the other town, and he will not be responsible if it is lost.

1984. Even if a deserving person is available in the home town of a person, he can take Zakat to another town. However, he will pay himself the expenses of taking it to the other town, and will be responsible if it is lost, except when he takes it with the directive of the Mujtahid.

1985. The charges for weighing and scaling of wheat, barley, raisins and dates, which a person gives as Zakat, are to be paid by him.

1986. If a person has to pay as Zakat 2 mithqals and 15 grams of silver or more, he should not, as a recommended precaution, give less than 2 mithqals and 15 grams to one poor. Also, if he has to pay something other than silver, like wheat and barley, and its value reaches 2 mithqals and 15 grams of silver he should not, as a recommended precaution, give less than that to one poor.

1987. It is Makrooh for a man to request the deserving person to sell back to him the Zakat which he has received from him. However, if the deserving person wishes to sell the thing which he has received after its price has been agreed, the man who has given him Zakat will have the priority over others.

1988. If a person doubts whether or not he gave the Zakat which had been obligatory on him, and the property on which Zakat was due is also existent, he should give Zakat even if his doubts is with regard to Zakat of earlier years. And if the liable property no more exist, no Zakat is due on it even if the doubt relates to Zakat for the current year.

1989. * A poor man cannot compromise for a quantity less than the quantity of Zakat before having received it, or accept as Zakat something costlier than its actual value. Similarly, the owner cannot give Zakat to a deserving person on a condition that he would return it. However, there is no objection if the deserving poor, after having received the Zakat agrees to return it. For example, a person owes a large sum of Zakat, and because of poverty is unable to pay Zakat, and he repents for not having paid and seeks forgiveness from Allah, the deserving recipient can, of his own pleasure, bestow it back on him after having received it.

1990. * A person cannot purchase the Holy Qur'an or religious books or prayer books from the Zakat property, and dedicate them as WAQF, except when it becomes necessary for public welfare, and for that also, as an obligatory precaution, he must seek permission from the Mujtahid.

1991. A person cannot purchase property with Zakat and bestow it upon his children or upon persons whose maintenance is obligatory on him, so that they spend its income for their expenses.

1992. * A person can spend Zakat to go to Hajj, Ziyarat etc. even if he may not be poor, or draw from Zakat an amount equal to his annual expenses, provided that it is in the interest of the public, and if, as a precaution, he has obtained permission from the Mujtahid.

1993. * If the owner of a property makes a poor man his agent to distribute Zakat of his wealth, and if the poor has a feeling that the intention of the owner was that he himself (i.e. the poor man) should not take anything out of Zakat, he cannot take anything from it for himself. But if he is sure that the owner had no such intention, he can take for himself also.

1994. If a poor man gets camel, cow, sheep, gold and silver as Zakat and if the conditions for Zakat becoming obligatory are fulfilled, he will have to give Zakat on them.

1995. * If two persons are joint owners of a property on which Zakat has become obligatory, and one of then pays Zakat for his share, and thereafter they divide the property, even if he knows that his partner has not paid Zakat on his share, and is not going to pay it afterwards, there is no objection if he exercises the right of discretion over his own share.

1996. * If a person owes Khums or Zakat and also owes Kaffara and Nadhr etc., but he is also indebted and cannot make all these payments, and if the property on which Khums and Zakat has become obligatory has not been used up, he should give Khums and Zakat, and if it has ben used up, the debt, Zakat and Khums will have priority over Kaffarah and Nadhr.

1997. * If a person owes Khums or Zakat and has an obligation of Hajj and is also indebted, and he dies, and his property is not sufficient for all these things, if the property on which Khums and Zakat become obligatory has not ceased to exist, Khums or Zakat should be paid and the balance should be spent on repaying the debt. And if the property on which Khums and Zakat became obligatory has ceased to exist his property should be spent to pay his debt, and if anything remains it should be spent on Hajj. If there is still an excess, then it must be divided between Khums and Zakat.

1998. * If a person is acquiring knowledge and as an alternative he can earn his livelihood, Zakat can be given to him if acquiring that knowledge is obligatory. And if acquiring that knowledge is in the public interest, he can be given Zakat with the permission of the Mujtahid, as a precaution. In the absence of these two circumstances