Alms Tax: Preference of Giving Zakat to a Present Recipient
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1981
If someone who is entitled to receive zakat is present when a person sets aside zakat, it is better that he give the zakat to him unless he has someone else in mind and for some reason it is better to give it to that other person instead.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)


