مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤١٢ - MISCELLANEOUS MATTERS RELATING TO ZAKAT

the Zakat to him except that he has aperson in view to whom it is better for some reason to give Zakat.
١٩٧٧. If a person trades with the property set apart for Zakat without obtaining the permission of the Religious Head and sustains loss, he should not reduceanything from Zakat. How- ever, if he makes profit, he should give it to a person entitled to receive Zakat.
١٩٧٨. If a person gives something to a pauper by way of Zakat when it has not yet become obligatory for him to pay Zakat. it cannot be treated to be Zakat. And if,after payment of Zakat becomes obligatory for him, the thing, which he gave to the pauper has not perished, and` the pauper, too, is still a pauper, the Zakat payer canadjust the thing given by him to the pauper against Zakat.
١٩٧٩. If a pauper knows that it has not become obligatory on a particular person to pay Zakat, and takes something from him by way of zakat, and it perishes whileit is with him, he is responsible for it. And when it becomes obligatory on the person to pay Zakat and the pauper is still a pauper, the Zakat payer can adjust thesubstitute of the thing, which he gave to the pauper, against Zakat.
١٩٨٠. If a pauper, who does not know that it has not become obligatory for a particular person to pay Zakat, takes something from him by way.of Zakat and itperishes while it is with him (i.e. the pauper) he is not responsible for it, and the person. who gives Zakat, cannot adjust its substitute against Zakat.
١٩٨١. It is recommended for a-person to give Zakat on cows, sheep and camels to respectable pauper and while giving Zakat he should prefer his relatives to others,learned and capable persons to those who are not learned and capable, and those who do not beg to those who beg. However, if giving zakat to a particular pauper is fetter forsome other reason it is recommended that Zakat may be given to him.