Alms Tax: Intention When Appointing an Agent to Give Zakat

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1973

If a person appoints someone as his agent to give away the zakat of his property, he must make the intention when he hands over the zakat to him. And the recommended precaution is that he should maintain that intention until the zakat reaches the poor.

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