Issue No. 1668- If a person is able to deliver zakāt to a deserving person but comes short in doing so and it perishes, he should give its substitute, but if he has not come short, there would be no obligation on him.
Issue No. 1669- If a person separates zakāt from his property on which it has become due, he can make use of the remaining quantity, and if he separates it from another property owned by him, he could make use of his entire property.
Issue No. 1670- When a person has separated zakāt from his property, he cannot utilize it and substitute it with some other property.
Issue No. 1671- If some profit accrues from a property, which a person has set apart as zakāt, for example, if a sheep, which is set apart for zakāt, gives birth to a lamb, it will also be included in zakāt.
Issue No. 1672- If a person entitled to zakāt is present when one separates zakāt from his property, it is better that he give the zakāt to him, except if he has a person in mind who is preferable for some reason, to receive zakāt.
Issue No. 1673- When the Mujtahid or his representative can execute the Islamic laws, the obligatory precaution is to give the zakāt to him, or that the zakāt should be spent with his permission, and it is not permissible to spend or distribute it without his permission as an obligatory precaution.
Issue No. 1674- If a person trades for himself with the property set apart for zakāt, it will not be right. However, if it is with the permission of the Mujtahid or his representative, it will be all right, and if he makes profit, he should give it to a person entitled to receive zakāt.
Issue No. 1675- One cannot give something as zakāt to a poor person before it becomes obligatory on him. However, he may lend him and after it becomes obligatory on him to pay zakāt, he can adjust the thing given by him to the poor person against zakāt.
Issue No. 1676- If a poor person knows that it has not become obligatory on a particular person to pay zakāt, and takes something from him as zakāt, and it perishes while it is with him, he is responsible for it. However in case the poor person remains poor, the zakāt payer can adjust what he gave to the poor person against zakāt.
Issue No. 1677- It is recommended for a person to give zakāt on cows, sheep and camels to dignified individuals and when giving zakāt he should prefer his relatives over others, learned and capable persons over those who are not learned and capable, and those who do not beg over those who do.
Issue No. 1678- It is better to give obligatory zakāt openly and recommended ṣadaqa secretly.
Issue No. 1679- If none of those who are entitled to receive zakāt are available in one’s area, and he does not consider it probable that he will be able to find a deserving person later, he should take the zakāt to some other place, and spend it in its appropriate way. He cannot deduct the expenses of taking it to the other town, from zakāt, and he is not responsible if it perishes.
