السلام عليكم ورحمة الله وبركاته
1.There are eight categories of Zakah-eligible recipients clearly outlined in verse 60 of Surah al-Tawbah: “Zakāh expenditures are only for the poor, the needy, those employed to collect [Zakah], those whose hearts are to be reconciled, for freeing slaves, for those in debt, for the cause of Allāh, and for the traveler—an obligation [imposed] by Allāh. And Allāh is Knowing and Wise.” [Quran, 9:60].
2.One of these categories is referred to as “those employed for it,” indicating that Zakah can be allocated to individuals or organizations responsible for collecting and distributing Zakah. However, a common misconception is that any institution functioning as a Zakah fund is automatically entitled to use Zakah for salaries. This is incorrect.
3.For an organization to use Zakah funds to pay salaries, it must be formally appointed by the Imam (Muslim government) or Sultan. In non-Islamic countries where no such authority exists, this responsibility falls to the Ahl al-Ḥall wal-‘Aqd—typically the senior scholars of the community.
4.In the Western Cape, South African context, the Ahl al-Ḥall wal-Aqd convenes every five years to appoint the leadership of the MJC (SA), which includes the president and executive committee (ExCo). Through this process, the authority of the Imam is transferred to the leadership of the MJC (SA), who then act in the capacity of the Imam.
5.Therefore, only those Zakah organizations that have been officially appointed by the Ahl al-Ḥall wal-‘Aqd or their representatives are permitted to use Zakah funds to cover salaries.
6.Another important matter for the Zakah payer to keep in mind is that when paying Zakah to an organization officially appointed by the Imam (or the Ahl al-Ḥall wal-Aqd), his obligation is considered validly fulfilled. However, if he pays Zakah to a non-appointed organization, the organization merely acts as a wakil (agent). In this case, the Zakah is only regarded as paid and fulfilled once the organization has successfully distributed it to the rightful recipients.
والله تعالى أعلم
And Allah knows best.
النصوص المستندة إليها
( و ) الصنف الخامس : ( العاملون عليها ) أي : من نصبه الإمام لأخذ الزكوات ، ولم يجعل له أجرة من بيت المال ، وإلا. . سقط .
(بشرى الكريم)
اﻋﻠﻢ: ﺃﻥ ﻟﻠﺰﻛﺎﺓ ﻭﻗﺖ ﻭﺟﻮﺏ، ﻭﻭﻗﺖ ﺟﻮاﺯ، ﻓﺈﺫا ﺣﺎﻝ اﻟﺤﻮﻝ ﻋﻠﻰ اﻟﻤﺎﻝ اﻟﺰﻛﻮﻱ .. ﻭﺟﺒﺖ اﻟﺰﻛﺎﺓ ﻭﺇﻥ ﻟﻢ ﻳﺘﻤﻜﻦ اﻟﻤﺎﻟﻚ ﻣﻦ ﺃﺩاﺋﻬﺎ؛ ﺇﺫ اﻟﺘﻤﻜﻦ ﺷﺮﻁ ﻟﻠﻀﻤﺎﻥ، ﻻ ﻟﻠﻮﺟﻮﺏ.
ﻓﺈﺫا ﺗﻤﻜﻦ .. ﻭﺟﺐ ﺃﺩاﺅﻫﺎ ﻓﻮﺭا، ﺑﺄﻥ ﺣﻀﺮ اﻟﻤﺎﻝ، ﺃﻭ ﻗﺪﺭ ﻋﻠﻴﻪ، ﻭﺣﻀﺮ اﻟﻤﺴﺘﺤﻖ، ﻭﺧﻼ اﻟﻤﺎﻟﻚ ﻣﻦ ﻣﻬﻢ ﺩﻳﻨﻲ ﻭﺩﻧﻴﻮﻱ، ﻭﺯاﻝ ﺣﺠﺮ ﻓﻠﺲ، ﻭﺟﻔﻒ ﺛﻤﺮ ﻭﻧﻘﻲ ﺣﺐ ﻭﻣﻌﺪﻥ.
ﻓﺈﻥ ﺃﺧﺮ اﻷﺩاء ﺑﻌﺪ اﻟﺘﻤﻜﻦ .. ﺃﺛﻢ، ﻭﺿﻤﻦ ﺇﻥ ﺗﻠﻒ اﻟﻤﺎﻝ ﻗﺪﺭ اﻟﺰﻛﺎﺓ.
ﻧﻌﻢ؛ ﺇﻥ ﻟﻢ يشتد ﺿﺮﺭ اﻟﻤﺴﺘﺤﻘﻴﻦ اﻟﺤﺎﺿﺮﻳﻦ .. ﻧﺪﺏ اﻟﺘﺄﺧﻴﺮ؛ ﻻﻧﺘﻈﺎﺭ ﻧﺤﻮ ﻗﺮﻳﺐ ﺃﻭ ﺟﺎﺭ ﺃﻭ ﺃﻓﻀﻞ.
ﻓﺈﻥ اﺷﺘﺪ ﺿﺮﺭﻫﻢ .. ﺣﺮﻡ، ﻭﻳﻀﻤﻦ ﺑﺎﻟﺘﺄﺧﻴﺮ ﻣﻄﻠﻘﺎ.
ﻭاﻷﻇﻬﺮ: ﺃﻥ ﺻﺮﻓﻬﺎ ﻟﻹﻣﺎﻡ ﺃﻓﻀﻞ؛ ﻷﻧﻪ ﺃﻋﺮﻑ ﺑﺎﻟﻤﺴﺘﺤﻘﻴﻦ، ﻭﺃﻗﺪﺭ ﻋﻠﻰ اﻟﺘﻔﺮﻗﺔ ﻭاﻻﺳﺘﻴﻌﺎﺏ، ﻭﻗﺒﻀﻪ ﻣﺒﺮﺉ ﻳﻘﻴﻨﺎ ﺇﻻ ﺇﻥ ﻛﺎﻥ ﺟﺎﺋﺮا ﻓﻲ اﻟﺰﻛﺎﺓ، ﻓﺎﻷﻓﻀﻞ ﺃﻥ ﻳﻔﺮﻗﻬﺎ اﻟﻤﺎﻟﻚ ﺃﻭ ﻭﻛﻴﻠﻪ ﻣﻄﻠﻘﺎ.
(بشرى الكريم)
وفي فتاوى الأشخر عن السمهودي عن الفيائي أنه إذا خلي الزمان عن إمام وسلطان وذي شوكة، فالأمور موكلة إلى العلماء ويلزم الأمة الرجوع إليهم ويصيرون ولاة للعباد.