Is it permissible for a father whose wealth reaches the nisab (minimum amount) for zakat to distribute it among his children so that no portion of it reaches the nisab, in order to evade zakat, whether this is done with the intention of circumvention or not? And is it permissible for the son to pay zakat on his behalf?

Money that reaches the nisab (threshold) is subject to zakat (2.5%) after the passage of one lunar year. If a person gifts their money after the year has passed, zakat is not waived because it has already become obligatory on that money. However, if they gift it before the year is complete, and if it was not with the intention of evading zakat, then nothing is due from them. But if it was with the intention of evasion, scholars have differed:

- The Hanafis and Shafi'is: Zakat is waived, but the Hanafis consider it disliked (makruh), and the Shafi'is also consider it disliked (and some of them consider it forbidden). - The Malikis and Hanbalis: Such circumvention is forbidden, and zakat is not waived. They cited the story of the owners of the garden in Surat Al-Qalam as evidence.

The view of the Malikis and Hanbalis is stronger, so zakat is not waived for the one who tries to evade it, and they must pay it. It is not permissible for their child to pay it on their behalf except with their permission, because zakat is an act of worship that requires intention.