Zekât ödenirken niyet edilebileceği gibi, verilmesi gereken zekât hissesi ayrılırken de zekâta niyet edilebilir. Zekât hissesi verildikten sonra yapılan niyet muteber değildir. Ancak verilen zekât malı veya parası henüz fakirin elinde ise, bu durumda da niyet geçerli olur. Ancak en uygun olanı, zekât malını vermeden önce niyet etmektir.
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