Alms Tax: Giving Zakat to a Child or an Insane Person

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1958

If a poor Shia individual is a non-bāligh child or an insane person, one may give zakat to his guardian (walī) with the intention that what he gives is the property of the child or the insane person. Furthermore, either by himself or through a trustworthy person (amīn), he can spend zakat on the child or on the insane person, in which case he must make the intention of zakat when he does so.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)