The payment of zakat does not depend on a receipt
Question
Zayd sent zakat money in the name of the rector of the madrasa, and when the rector, having received the zakat money, entered it in his register — after the receipt and entry, has the giver's zakat been discharged, or will it be discharged when the rector issues a receipt? And if for some reason they do not issue the receipt at once, but separately — an annual receipt, sending it little by little — will it be discharged by the receipt?
Answer
The discharge of zakat does not depend on the receipt: the rector, in accordance with the interests of the madrasa, may issue the receipt either all at once or gradually. Rather, when the giver has given the zakat sum to the rector, ending his own ownership of it, and the rector has received it, the giver is released, the zakat has been discharged from his liability, and the…
Source: Fatawa Mahmudiyya
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