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