Is the authority over zakat and the authority over endowments centralized or decentralized in Sudan?

The collection of Zakat (definition) is among the duties of the ruler (Wali al-Amr), and he is responsible for appointing collectors (su'at) for it in the provinces. As for paying Zakat, the majority of jurists hold that the Zakat on hidden wealth (amwal al-batinah) is paid by its owners. However, they differed regarding visible wealth (amwal al-dhahirah): some obligated its payment to the Imam, while the Malikis and Shafi'is permitted direct payment to the eligible recipients. The Hanbalis and Imam al-Shafi'i, in his new opinion, permitted this for both visible and hidden wealth.

As for the custodianship (wilayah) of waqf (endowment), the principle is that it should be according to the condition stipulated by the endower (waqif). If the endower did not stipulate for anyone, or if the stipulated person died:

- Hanafis: The custodianship belongs to the endower, then to his executor, then to the judge. - Malikis: It is for the beneficiary (al-mawqoof 'alayh) if he is of sound judgment; otherwise, it is for the ruler. - Shafi'is: It is for the ruler if the endowment is for a general public purpose, or if the ownership transfers to Allah Almighty, or to the endower, or to the beneficiary. - Hanbalis: The custodianship belongs to the beneficiary if he is specified; otherwise, it is for the ruler.