When the giver transfers property to an eligible recipient while intending it as obligatory zakat, intention and payment coincide. The essence of intention is inward purpose; merely pronouncing the word “zakat” without that purpose does not establish it.
Thus the actual transfer and the religious intention to discharge the duty are distinct elements that must align.
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The Book of Zakat: Obligation, Liability Conditions and Intention
When the giver transfers property to an eligible recipient while intending it as obligatory zakat, intention and payment coincide. The essence of intention is inward purpose; merely pronouncing the word “zakat” without that purpose does not establish it.
Thus the actual transfer and the religious intention to discharge the duty are distinct elements that must align.