To whom is zakat obligatory? What are the conditions for its validity?

The conditions regarding the act of zakat are discussed under two separate headings: the conditions for zakat to be obligatory upon a person, and the conditions for the validity of the zakat given.

For zakat to be obligatory upon a person, that person must be Muslim, of sound mind, have reached puberty, and be free (Kâsânî, Bedâ’i, 2/4-6). In addition, they must possess, in excess of their debts for one year and their essential needs, wealth that is at least equal to the “nisab amount,” which is actually or legally capable of increase. What is meant by “capable of increase” is that the wealth provides income, profit, or benefit to its owner, or has the characteristic of naturally multiplying and increasing.

Furthermore, for zakat to be obligatory, a lunar year must pass after acquiring the nisab amount of wealth or assets, and the nisab amount must still be maintained at the end of the year (Kâsânî, Bedâ’i, 2/13 ff.; Ibn Qudamah, al-Mughni, 2/467). Fluctuations in the amount of wealth during the year are not taken into consideration. Zakat may also be given before this period is completed (Kâsânî, Bedâ’i, 2/50-51).

As for the conditions for the validity of zakat, “intention” is essential. Since zakat is an act of worship, it cannot be fulfilled without intention (Kâsânî, Bedâ’i, 2/40; Ibn Qudamah, al-Mughni, 2/478). Additionally, “tamlik”—meaning that the zakat is given and delivered to the poor person—is also required (Kâsânî, Bedâ’i, 2/39). Zakat is not considered to have been given to the poor through means such as preparing food and feeding them, which is referred to as ibaha.

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu