Fraud and use of tricks in order to avoid zakah or to get it back after payment are obviously not permissible. Malikites note that it is so from the point of view of religion, as well as from the legal point of view. They add, "Any action intended to escape zakah payment before it becomes due, like changing the nature of zakatable assets, distributing ownership among different persons so that each of them owns less than nisab, or slaughtering some of the herd to reduce its number to below nisab, all do not effect in waiving zakah, as long as it can be proven that such actions were taken in order to avoid the accrual of zakah. In cases like those, zakah accrues and must be collected."1

Hanbalites agree with the Malikite view on actions meant to escape zakah. Ibn Qudamah says:

Exchanging an asset with a different one interrupts the year period and a new year must start for the new asset. But if this is done in order to escape the accrual of zakah, zakah is levied just as if nothing happened. By the same token, if the owner gives away or destroys some assets in order to make the remainder below nisab, zakah is not waived and still accrues at the end of the year. This opinion is also shared by Malik, al Awza'i, Ibn al Majashown, Ishaq , and Abu 'Ubaid..... This is founded on God's verses, 'Verily We have tried them as We tried the people of the garden, when they resolved to gather the fruits (of the garden) in the morning. But made no reservation ('If it be God's will). Then there came on the garden a visitation from thy Lord which swept away all around while they were asleep, so the garden became by the morning like a dark and desolate spot.'2 The penalty from God is given because such persons embark on an action of intended escape payment of sadaqah. It is known that any action meant to forsake or evade the right of another person cannot be allowed to succeed in Shari'ah. For example, a man who divorces his wife during his death-sickness in order to evade her sharing in his estate cannot be successful in withholding her right to the wife's share.3

On the other hand, Ibn Taimiyah, in al Qawa'id al Nuraniyah, says Abu Hanifah permits tricks aimed at escaping zakah, and that Abu Hanifah's disciples differ on whether such tricks are disliked or not. He says Muhammad dislikes them, while Abu Yusuf does not.4 However, upon looking into Abu Yusuf's al Kharaj, I find Abu Yusuf saying, "It is not lawful for anyone who believes in God and the last Day to elude zakah, to distribute the ownership of a nisab, that one owns, to several people in order to avoid the accrual of the sadaqah, or to escape proper accrual of sadaqah by any way or any means."5 It is likely that Ibn Taimiyah is referring to what is commonly found in Hanafites' writing that use of loopholes is legally valid in waiving zakah, although zakah remains unfulfilled religiously, and that use of legal loopholes is sometimes disliked and sometimes not. Hanafites state for example, that it is disliked to give zakah to a poor person on the condition that the latter give it as a gift to the payer's needy parents. By the same token, any condition made on the poor person when zakah is given him is invalid, even though the recipient may be willing to fulfill it.6 It must be noted that tricks like these, whether disliked or not, apply only to expending zakah. Hanafites books do not discuss cheating to escape zakah accrual in the first place.

Additionally, Ibn Taimiyah says that al Shifi'i only dislikes use of loopholes in order to escape the accrual of zakah.

Lastly, Zaidis do not approve of the use of tricks, whether they are used to avoid zakah accrual, to escape actual payment to deservants, or to get it back after payment.7

The author of Hawashi Sharh al Azhar quotes al Shawkani, "There is no doubt that any fraud that ends up making lawful what is forbidden or vice versa must be completely prohibited. Permitting such tricks is not consistent with Shari'ah by any means."8

The spiritual aspect of zakah is expressed - among other manifestations- in the prayers exchanged between the collector and the payer. The collector of zakah is asked to pray on behalf of the payer. God says, "out of their wealth take a sadaqah so thou might purify and sanctify them; and pray on their behalf. Verily your prayers are a source of security and comfort to them." 'Abd Allah bin Abu Awfa narrates, "The Messenger of God, when any person brought him zakah, used to say, 'O Lord, give them mercy!' When my father, Abu Awfa, brought him his sadaqah, the Prophet said, 'O Lord, give mercy to the family of Abu Awfa'."9 This prayer is not restricted to any specific form. Al Shafi'i says, "I like the collector to say 'May God reward you for that which you give, make it a cause for purification for you, and give you blessings on what you have left for yourself.'"10 Al Nasa'i reports that the Prophet (p) prayed on behalf of a man who sent a good she-camel, "O Lord, bless him and his camels."11

Zahiris and some Shafi'ites consider such prayers obligatory on the part of the collector, as one can derive literally from the above verse. However, the majority believe these prayers are recommended and not obligated, because the Prophet (p) did not include it in any of his instructions to collectors,12 nor are government collectors required to make such prayers when they receive other dues from the payers.13

However, these arguments do not seem to outweigh the indication of the verse.

In another saying, the Messenger (p) recommends that the payer supplicate God upon payment of zakah. Abu Hurairah narrates the Messenger of God says, "When you give zakah away, do not forget its reward. Say 'Our Lord, make it rewarding and not a loss.'"14 'Ali narrates that the Prophet (p) says, "There are fifteen things which if my nation does, it will be affected by catastrophes..." Among them he mentions "when it considers trust a means for gain and when it considers zakah a loss."15 Zakah recipients are also recommended to pray on behalf of the payer on the basis of the saying from Abu Hurairah since one of its versions reads "when you are given..."16

Zakah payer may choose to actuate payment by himself or by agents, attorneys, or representatives, as long as the latter are trustworthy and dependable. Some jurists require that such agents be Muslims, since zakah is a form of worship.17 Additionally, some Malikites consider payment via representatives less open to pride and hypocrisy than direct payment by the owner.18

Al Nawawi says it is better for zakah to be paid in public where it is seen by others, so it serves as a reminder to other payers, the same way obligatory prayer is recommended collectively in public.19 This is on the ground that zakah is one of the major rites of worship in Islam that must be very visible in the Muslim society. Since it is required from every zakatable person, it is not an object of pride or condescension, in contrast to voluntary charity, which is better done in privacy. Keenness to present the symbols of Islam and make them dominant is a sign of faith and an indication of righteousness. God says "Such, and who ever hold in honor the symbols of God, such should come truly from piety of heart."20 This may be what the Prophet meant when he said, "And showing off which is loved by God is that done by a man in battle, or when giving the sadaqah."21 This, in fact, is based on the verse, "If ye disclose acts of charity, it is well."22

When zakah is distributed by individuals, it is preferred that recipients not be told that it is zakah, especially since many deservants may hesitate to take zakah at the slightest doubt that they my not be truly deserving. The author of al Mughni says "When zakah is paid to those whom the payer thinks are poor, there is no need to inform recipients that it is zakah." Al Hasan says, ''Do you want to humiliate him? Do not tell him." And Ahmad bin al Hasan says, "I asked Ahmad if a person who pays his zakah to another should tell him it is zakah or remain silent. Ahmad answered, 'Why should he humiliate the recipient by saying that? have him pay it without comment. Does he need to beat him over the head with that payment?'"23 Some Malikites dislike mentioning that it is zakah since this disheartens the poor.24

Ja'farites also believe there is no need to tell the recipient that what is paid is zakah.

Abu Basir says, "I asked al Baqir about a person who may shy away from taking zakah.

Should I give him without calling it zakah? Al Baqir answered, 'Give him without naming it; do not humiliate believers.'"25

Al Nawawi says "Waiving the debt of a person who is unable to pay the debt back as payment of the creditor's zakah is not acceptable fulfillment of zakah, according to the most predominant opinion among Shafi'ites. This opinion is shared by Abu Hanifah and Ahmad, because zakah payment requires actually giving the deservants. Another view among Shafi'ites is to accept such waiving as fulfillment of zakah payment, a view shared by al Hasan and 'Ata', on the grounds that if the creditor gives the debtor zakah in cash, the debtor would pay it back to the creditor as payment of the debt. It is not approved that the creditor give his zakah to the debtor under the condition that the latter pay it back in fulfillment of the debt."26 Abu 'Ubaid quotes that al Hasan does not have any objection to waiving the debt of one who is unable to pay it back, in fulfillment of zakah. On the other hand, Abu 'Ubaid himself strongly opposes such action, on the grounds that payment of zakah in this manner may hide an intention of collecting bad debts. Abu 'Ubaid adds, "It is inconsistent with Sunnah anyway."27 Ibn Hazm approves of such waiving as zakah payment. He quotes a saying reported by Muslim from Abu Sa'id: "A man was financially strained at the time of the Messenger of God (p) as a result of fruits he purchased to sell. He became overburdened by debts. The Messenger of God (p) said, 'Give him sadaqah."28 This is also the opinion of 'Ata', Ja'farites also subscribe to this view. A man asked Ja'far about loans he had given to some people who were not able to pay back. The debtors even deserved zakah, so his question was whether he may waive the debts in fulfillment of zakah payment. Ja'far answered "Yes".29

In my opinion, the view that accepts waiving debts off zakah deservants in fulfillment of payment has more substance than the other. In the Qur'an, God calls waiving debts off persons who are in financial difficulties sadaqah. The verse reads, "If the debtor is in difficulty, grant him time till it is easy for him to repay, but if you waive it by way of sadaqah, that is best for you, if ye only knew."30

Some jurists discuss whether inviting poor persons to eat in the house of the zakah payer can be accepted in fulfillment of zakah. Hanafites and others argue that since making the poor own the amount given is an indispensable condition for fulfillment of zakah, providing them food to eat in the payer's house cannot be considered zakah payment, while giving them food, even cooked, fulfills the requirement of zakah.31

Zaidis approve of making food available to the poor as zakah payment under the following conditions:

1. The intention of zakah payment.

2. Food must not be quickly perishable. It should be like dates or raisin.

3. The amount given should be substantial, i.e. beyond what is usually not counted by people.

4. The food should become at the disposal of the poor, and 5. The poor persons must know that this is in payment of zakah.32