Agar hukumat zakotni yig'sa, zakot to'lovchi niyat qilishi shart. Ko'pchilik faqihlarning fikriga ko'ra, to'lovchi zakotni ixtiyoriy ravishda bersa, faqat yig'uvchining niyati kifoya qilmaydi; al-Shofi'iyning bir rivoyatida bu fikr kiritilmagan.6 An-Nawawiy shunday deydi: "Zakot to'lashdan bosh tortgan, hukumat esa uni majburlab undiradigan kishiga kelsak, agar zakot olinayotganda shunday kishi niyat qilsa, shart bajariladi, hatto yig'uvchining niyatisiz ham. Agar to'lovchi zarur niyatni qilmasa, qonun qo'llanishi nuqtayi nazaridan yig'uvchining niyati kifoya qiladi va to'lovchidan yana bir marta to'lash talab qilinmaydi."7 Ibn Qudama shunday deydi: "Agar zakot hukumat tomonidan zo'rlik bilan yig'ilsa, zakot to'lash bo'yicha huquqiy majburiyat ado etilgan hisoblanadi." Biroq hanbaliy mazhabidan bo'lgan Abu al-Xattob va Ibn Aqil, to'lovchining niyati yo'qligi sababli, diniy nuqtayi nazardan bunday holatda zakot ibodati ado etilmaydi, deb hisoblaydilar. Ibn Aqil qo'shimcha qiladi: "Faqihlar bunday hollarda zakot talablari bajarilgan deb hisoblaganda, ular huquqiy, lekin diniy emas, majburiyat bajarilgan degan ma'noni nazarda tutadilar."8 Malikiy mazhabidan bo'lgan Ibn al-Arabiy, zakot zo'rlik bilan olinganda, undan olingan shaxsga savob berilmasligini tushuntiradi.9 Hanafiylarga kelsak, ular yashirin mol-mulkning zakotini davlat tomonidan to'lovchidan majburan undirilgan to'lov bilan ado etib bo'lmaydi, deb hisoblaydilar, chunki davlat asosan bu zakotni yig'ish bilan shug'ullanmaydi.10
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