Is it permissible to delay Zakat payment to give it to someone more deserving?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Delaying the payment of Zakat to deliver it to someone more deserving, such as a relative or someone in severe need, is permissible only if the amount delayed is insignificant (yaseer). If the amount is substantial (katheer), delaying it is not permitted. Imam Ahmad stated that it is not permissible to delay Zakat meant for one's relatives by distributing small amounts to them monthly. This prohibition applies specifically to delaying the fulfillment of the obligation by distributing it piecemeal over time. If the Zakat is expedited and paid out, whether in installments or as a lump sum, it is valid because it was not delayed beyond its due time.
Supporting text
If an individual possesses two separate amounts of wealth, or multiple categories of wealth whose Zakat liability is due, and one category reaches the threshold (nisab) while the other, derived from the same type of wealth, falls short during the same lunar year, it is not permissible to delay the Zakat obligation on the full amount until the smaller portion also reaches the threshold. This is because the Zakat can be completed immediately by expediting payment based on the portion already obligated.