Where Zakah should be paid

Although it is preferred to pay Zakah to the people of the country wherein the property lies, it is also permissible to transfer Zakah from its country of origin to another country, which is either near or far from the country where the property is located, for any specific reason, for example if the other country is experiencing extreme poverty, or if the payer of Zakah has relatives there who are poor (to the same extent as those in his own country). Indeed, paying Zakah to one’s relations who are in need is beneficial, i.e. it is charity (Sadaqat) and also it strengthens the bond of kinship.

The opinion of the permissibility of transferring Zakah is correct, due to the statement of Allah Almighty: “As-Sadaqat (Zakah) are only for the Fuqara’(poor), and Al-Masakeen (the needy)” (At-Taubah: 60), i.e. the poor and the needy everywhere.

That which is taken for Zakah and that which is not

Zakah is taken from the average of the wealth, not from its best nor from its worst. It is therefore, not obligatory for one paying his Zakah to give the healthiest of his cattle, the pregnant one or the Billy goat. Nor does he have to give the finest of his fruits; unless it so pleases him and he is satisfied with that.
But he may not give the bad instead of the good, unless all his wealth is bad or all his cattle were sick, in that case he may pay his Zakah from that.
Allah Almighty says: “…and do not aim at that which is bad to spend from it, (though) you would not accept it save if you close your eyes and tolerate therein.” (Al- Baqarah: 267).
Furthermore, in the hadeeth: “Al-Harema [ Al-harema: Very old] (an old goat), one with a defect in the eye [ Dhat ‘ewar: It has a defect with which it can’t be bought] or a Tays [ Tays: A Billy goat that is not fertile, so it is useless] (infertile male goat) is not to be accepted as sadaqah (Zakah) unless the collector wishes,” [ Narrated by Bukhari] and he also said (to Mu’ath): “Refrain from picking (as a share of Zakah) from the best of their wealth.” [ Narrated by Bukhari]

Instructions

1- The Zakah payer must investigate to see who are eligible to receive Zakah. It should not be only an annual habit, just giving it to anyone even if the people do not deserve it. The Prophet said: “But no rich man or one who is strong and able to earn has a share of it.” [ Source: Abu Dawud]
2- The Zakah payer must strive to find those who rightfully deserve the Zakah and are most in need of it. The more a person shows the characteristics of rightfully deserving Zakah, the more he should receive it; such as a poor relative or a poor seeker of knowledge, and so on.

Those who deserve Zakah most

It is important for the payer of Zakah to investigate to see who are most deserving of Zakah and who are in dire need of it. The more characteristics of eligibility one finds in an individual, the more deserving he is of Zakah, e.g., a poor relative or a poor student of knowledge and so on, in this manner.