Intention of Zakat
1965. A person should give Zakat with the intention of Qurbat, that is, to comply with the pleasure of Almighty Allah. And he should specify in his Niyyat, whether he is giving the Zakat on his wealth, or Zakatul Fitrah. However, if it is obligatory on him to give Zakat on wheat and barley, it is not necessary on him to specify whether he is paying in lieu of wheat or barley.
1966. If a person becomes liable to pay Zakat on various items, and he gives a part of Zakat without making Niyyat of any of those items, if the thing which he has given is of the same class as any one of those items, it will be reckoned to be Zakat on that very commodity, and if the thing given does not match any of those items, it will be divided among those things equally. For instance, if it is obligatory on a person to pay Zakat on 40 sheep and on 15 Misqals of gold, and he gives one sheep as Zakat
without any specified Niyyat of either, it will be treated to be Zakat on sheep. But if he gives some silver coins as a Zakat for sheep and gold, its value will be divided between the two as Zakat.
1967. If a person appoints someone as his representative to give away the Zakat, his representative should make Niyyat of Qurbat, however, while making someone his representative and while handing over Zakat to the representative, making Niyyat of Qurbat is not necessary. However, if a person appoints someone as his representative just to deliver the Zakat of his property to the poor, he should, while handing over Zakat to the representative, make Niyyat that whatever his representative will later give to a poor is Zakat. And as per precautionary measures, it is better that his Niyyat remains constant till Zakat reaches the poor.
1968. If an owner or his representative gives Zakat to poor without making the Niyyat of Qurbat, it will be accepted as Zakat, provided the owner makes an intention of giving Zakat before the commodity is liquidated.