Tamlīk is an essential Hanafi concept here: zakat property must validly pass into the ownership of an eligible recipient.
Spending money on a useful project without such ownership transfer is not, by itself, the same as discharging the zakat obligation. It explains several exclusions that follow.
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Who May Receive Zakat: Eligible and Ineligible Recipients
Tamlīk is an essential Hanafi concept here: zakat property must validly pass into the ownership of an eligible recipient.
Spending money on a useful project without such ownership transfer is not, by itself, the same as discharging the zakat obligation. It explains several exclusions that follow.