Alms Tax: Right of Disposal After Separating Zakat

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1978

If a person puts aside zakat from the things on which it had become due, he still has right of disposal over the rest of those things; and if he puts aside zakat from some other property of his, he still has right of disposal over the entire property.

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