Zakah, as a form of worship and at the same time a financial tax, has a dual character. It is a tax-worship or a worship-tax.

This two-sided characteristic of zakah lies at the start of the issue of intention.

The overwhelming majority of jurists believe intention is a prerequisite for performing zakah, since it is a rite of worship, and all rites of worship demand intention.

God says, "And they have been commanded no more than this: to worship God, offering him sincere devotion, being true (in faith), to establish regular prayer, and to practice zakah." The Messenger of God (p) says, "Deeds are considered by their intentions." Lack of intention makes the payment of zakah purposeless and spiritless. Intention for zakah payment must exist on the part of the payer, whether he pays his own zakah or that of persons under his guardianship.1

Al Awza'i disagrees with the majority and does not consider intention a prerequisite for performing zakah. He says, "Intention is not a necessary requirement because zakah is a form of debt and there is no such condition when debts are paid. Because zakah does not require intention, it is charged on the wealth of minor orphans and taken by force from those who refuse to pay.2 He is replied that zakah as a worship requires intention, according to the saying, "Deeds are by their intentions." Its analogy to debts is not complete, since a debt can be waived by the creditor, while due zakah cannot be waived. Intention is further needed to distinguish zakah from general voluntary charity.

Al Awza'i's view is shared by some Malikites, but the accredited opinion in the Malikite school is that intention is required. As for taking zakah by force, the payer is not rewarded by God.3

Intention need not be put in words. It is only a will in the payer's heart that accompanies the payment of zakah.4 Some Malikites even consider acceptable intention inferred by the purposeful calculation of the due amount and its distribution to zakah deservants.5

If the government collects zakah, the zakah payer is required to have intention. The intention of the collector alone does not suffice if the payer gives zakah willingly, according to the majority of jurists; al Shafi'i in one report is not included.6 Al Nawawi remarks, "As for the person who refuses to pay zakah, from whom the government extracts zakah by force, if such a person makes intention when zakah is taken, the condition is satisfied, even without the collector's intention. If the payer does not make the necessary intention, that of the collector suffices as far as the application of the law is concerned, and the payer need not be asked to make another payment."7 Ibn Qudamah says, "If zakah is collected by the government with the use of force, the legal obligation of paying zakah is fulfilled." However, Abu al Khattab and Ibn 'Aqil, both Hanbalites, believe that from the religious point of view, the worship of zakah is not performed in such a case, because of the payer's lack of intention. Ibn 'Aqil adds, "When jurists consider zakah requirements satisfied in such cases, they mean that the legal, but not religious, obligation is satisfied."8 Ibn al 'Arabi, a Malikite, explains that when zakah is collected by force, no reward is due the person from whom it is taken."9 As for Hanafites, they believe zakah of non-apparent wealth cannot be fulfilled by forced payment extracted from the payer by the state, since the state is not, in principle, in charge of collecting this zakah.10

Hanafites require that intention accompany the actual payment of zakah to the deservants, or to the government, the same as with other worship.11 According to Malikites, intention should exist at the time of actual payment or when the payer is preparing the amount to be paid as zakah. If the intention of paying zakah does not exist at either of these two times, any following intention does not suffice.12 Shafi'ites accept intention followed by payment. According to al Nawawi, it is difficult to have intention simultaneously with payment.13 Hanbalites agree with the Shafi'ites that intention may preceed actual payment.14 I believe the timing of intention is a matter that should be founded on easiness and simplicity. Having, in general , the will to pay zakah satisfies the intention requirement, without need for going into minute details.