Payment of Zakat

1. Zakat must be paid immediately when it becomes obligatory.
2. Whoever disbelieves in its obligation knowingly has left Islam - even if they pay it.
3. Whoever witholds it out of miserliness or disrespect, will have it taken from them forcefully and have a punishment (up to one-half their total property) imposed on them (ta'zeer).
4. One who claims it is not due because of no nisaab, no ownership, etc. is believed without being made to swear to that.
5. Guardians must pay the zakat of minors, orphans, the insane or otherwise incapacitated on their behalf from their property.
6. The Zakat of money is to be paid in a certain calendar month - preferably Muharram - which is determined by the Amir.
7. Zakat is to be an open and public process.  The giving of the right hand concealed from the left refers ONLY to voluntary sadaqa aside from and in addition to the obligatory zakat.
8. The recipient of zakat - both the administrative collector and the final recipient - should make du'a for the giver that it be a purification for him/her as in the sunnah.
9. Paying zakat must be accompanied with an intention of the obligatory ZAKAT itself in order for the act of worship to be valid.
10. Zakat is distributed to the needy in the area in which it was collected FIRST and must not be transported anywhere else until those needs are covered.