Zakāh may be distributed in any way among deserving recipients but it is preferable to distribute it according to the needs of the Muslim community. However, it is important to not neglect the poor since they are the primary recipients of Zakāh.

It is recommended to first distribute Zakāh to one’s relatives [excluding parents and children], regardless where they live. After that, it is recommended to distribute Zakāh locally since it was collected from the same area, unless there is an urgent need elsewhere for it. Zakāh may be paid out directly or given to someone to distribute it on their behalf. It is recommended that it be given to a responsible person or organization that screens fictitious claims to poverty, has minimal overhead, and is cautious as to how it is distributed.