What are the general principles governing the distribution of Zakah?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Scholars stated that Zakah should not be used to remove the burden of responsibility (i.e., obligatory maintenance), nor should it be used to favor relatives unjustly, nor should it be given in a manner that results in the retention of wealth by the donor. After fulfilling the conditions of distribution to the eight specified categories mentioned by Allah, the manner in which the distributor divides the funds among the eligible recipients is permissible.
Supporting text
If the distributor delegates the distribution, they may prioritize based on the closest relative first, then the nearest neighbor, and then the one with the greatest debt.