What is the ruling on zakat if the principal (muwakkil) intended it at the time of payment, but the agent (wakil) did not intend it at the time of distribution to the beneficiaries? And in this case, is it obligatory to re-pay zakat for past years?

Scholars have differed on the issue of the sufficiency of the intention for Zakat from the principal without the agent, holding two opinions:

1. The first opinion: The intention of the principal alone is not sufficient; rather, the agent's intention is necessary at the time of payment to the beneficiaries, especially if a long period elapses between the principal handing over the money to the agent and the agent paying it to the beneficiaries. 2. The second opinion: The intention is required only from the principal. If the principal hands over the money with the intention of Zakat, that intention is sufficient, and the agent's intention is not required at the time of payment.

The second opinion is closer to the truth because the principal is the one addressed by the act of worship, so their intention suffices. Accordingly, if the woman pays the money entrusted to her with the intention of Zakat, then the principals' obligations have been discharged, and their prior intention is sufficient for them. Nevertheless, it is preferable for the woman to intend, when paying the beneficiaries, that this money is Zakat, in order to avoid the scholarly disagreement.