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Ummah Global Relief :
Shafi'ites believe owners are allowed to distribute due zakah on their non-apparent assets independently. As for the apparent assets, the prominent view in the Shafi'ite school is that their zakah may also be distributed by the payer. The other opinion is that it must be given to the government. Some Shafi'ites argue that zakah on apparent assets must even be given to the in just government. It is, however, agreed upon by all Shafi'ites that when the government carries out the task of collecting zakah on apparent assets, this zakah must be paid to the government. If the government does not carry out this responsibility, owners have the right to distribute zakah on their apparent assets themselves. Al Mawardi argues that distribution of zakah on non-apparent assets must, in principle, be left to payers, who, however, have the right to surrender this authority to the government. Al Nawawi adds that the government also has the right to see that owners are actually fulfilling this obligation, and to demand payment to the state in case owners of non-apparent assets do not distribute their due zakah.26

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