Zakat is paid by the owner of a property in person, or by his authorized agent (Though, paying it in person is better than getting it distributed by an agent) or is collected from zakat payers by the Muslim ruler (imam) or his representative and then distributed.

When the Muslim ruler, even if unjust, asks for zakat on a visible property such as livestock, grain and fruit, or metals, it should be given to him.

However, the imam cannot ask for zakat on a hidden property such as money or buried treasure.

Zakat Al-Fitr is also considered a hidden property.

An active intention is obligatory when zakat is paid by the owner, or by the imam with the permission of the payer of zakat, The intention is achieved by intending something to the meaning of:

"This is my zakat, or the obligation of charity on my property".

If the owner has loaned someone some money, and says to him (post fact):

"I regard what you owe me as (part of) my zakat," or says to himself: "I intend this money as zakat on my money," then this does not count. If the debtor asks the debtee to give him his zakat in order to pay it back to him in payment of his debt, and he does, then it counts (Zakat is valid though the condition is void, because the borrower is free to do whatever he likes with the zakat he receives, i. e. he could use it to pay back (part of) his debts or spend it the way he likes).

If someone entrusts another person with money, and the latter returns

it to him, then it is valid to give it to him as zakat. It is sunna to pay zakat willingly and agreeably.

A wife cannot pay the zakat her husband refuses to pay out other own money, which she obtained from him because it is necessary for the owner or his agent to make the intention.

The same is true for a daughter who wishes to pay zakat on her father's property or a sister on her brother's.

A woman cannot pay zakat out of property, that belongs to her husband (or brother) for example, with which she is entrusted unless she has permission to do so.

Abdullah ibn Amr (G. p. H) said: "When the Messenger of Allah (P. B. U. H) conquered Mecca he stood up to address the people and he said in his speech:

"No woman can give away anything without her husband's permission,'"

(Al-NaSa'i, Vol. 5, page 65. That is of her husband's possessions.

Of course this does not apply to what is hers).

However, if a woman is entrusted with this property, and she knows her husband would not mind if she paid zakat out of his money, she may pay it.

Aisha (G. p. H) said: "The Prophet (P. B. U. H) said:

"If a woman gives away some food (as a charity) from her husband's house, with no intention of harm, she will be rewarded, and her husband will be rewarded and the trustee will be rewarded as well.

He (the husband) for what he earned and she for what she spent. '"

[Al-Bukhari, Vol. 2, The Book of Zakat, Chapter 25/1372]. (pa:338 )