Alms Tax: Recommended Preferences in Giving Zakat
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 1986
It is recommended for one to give zakat on cows, sheep, and camels to poor persons who are respectable. In giving zakat, one should prefer his relatives, learned, and virtuous persons over others, and those who do not beg over those who beg. However, it might be that giving zakat to a poor person is better for some other reason [in which case, it should be given to that poor person].
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)