Zakat transfers an enforceable financial entitlement to the eligible recipient. In some settings its assessed value serves that entitlement better than delivery of a particular animal or commodity. Hanafis emphasize the effective discharge of the financial due.
Other jurists emphasize the item explicitly specified in the transmitted text. The disagreement is therefore about how the duty is discharged, not whether zakat is obligatory.
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Miscellaneous Zakat Rules: Substitutes, Value, Grazing and the Zakat Year
Zakat transfers an enforceable financial entitlement to the eligible recipient. In some settings its assessed value serves that entitlement better than delivery of a particular animal or commodity. Hanafis emphasize the effective discharge of the financial due.
Other jurists emphasize the item explicitly specified in the transmitted text. The disagreement is therefore about how the duty is discharged, not whether zakat is obligatory.