What is the recommended manner for distributing Zakah funds?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
It is recommended to distribute the Zakah charity within the region where the wealth was collected, prioritizing nearby villages and then farther ones sequentially. Ahmad, according to the narration of Salih, permits giving one's Zakah in the surrounding villages, provided that the distance involved does not necessitate shortening the congregational prayer (Qasr). The distribution must begin with the nearest locale and proceed to the farthest sequentially.
Supporting text
It is permissible to transfer the Zakah funds to a distant location if the intention is to favor relatives or those in greater need, so long as this transfer does not exceed the distance that permits shortening the prayer.