Alms Tax: Zakat Based on a Claim of Poverty by Someone Previously Not Poor

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1947

If a person who was not poor previously says he is poor now, in the event that confidence cannot be derived from what he says, zakat cannot be given to him.

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