1. Zakāt should be given as soon as possible after it becomes due, rather than delaying it or waiting for Ramadān. It is possible that death occurs and thus leads to failure in fulfilling ones obligations. 

2. Zakāt must be paid on a loan lent to others when the loan is received back.  Zakat of all previous years during which this money was lent out, must be calculated and paid. It is recommended that zakāt on this loan be paid every year as long as it is acknowledged, so it does not become difficult to pay all the previous years’ zakāt at once when received. 

3. A poor person cannot be paid for his work from zakāt, nor can zakāt be given in payment of ones services, except when an Islamic government pays salaries to persons appointed to collect zakāt.

4. Zakāt will only be valid if the recipient is made the unconditional owner of the amount. This is referred to as Tamlīk.

5. Zakāt cannot be given or used for the construction of a masjid, madrasah, hospital, a well, a bridge or any other public amenity.

6. Poor adult students can be given a grant from zakāt. The zakāt must be given to the student personally. If the student is not an adult, then his Shar'ī Wakīl (parents or legal guardian) must be eligible to receive zakāt and they must be given possession of the amount.

7. Zakāt can be paid in the same material on which it is due (e.g. gold can be given as zakāt due on gold assets) or alternatively, it could be paid in cash. It is of vital importance to ensure at all times that the recipient is made the owner of the zakāt.

8. Authority can be delegated to another person or an organization for the distribution of zakāt in order to utilize it in accordance with the laws of SharÄ«’ah.

9. If a person requests someone to give a certain amount on his behalf as zakāt, and that sum is given out, the discharge of the zakāt will be valid. The sum given will be due upon the one who made this request.

10. If an agent is given zakāt for distribution, and he does not distribute it, the zakāt will not be fulfilled, and the sin of not discharging the obligatory duty of zakāt will remain upon whom it was due.

11. Zakāt should not be payed by estimation.

12. Gold or silver jewelry must be weighed accurately for zakāt purposes.