Musannaf Ibn Abi Shaybah

Hazrat Nu’man narrates that a person asked Hazrat Mak’hool regarding Zakat (to whom should I give Zakat?). He replied: To the king and the Imam who possesses the qualities mentioned in the Qur’an, and they used to keep the payment of Zakat concealed.

Ibrahim and Hasan say that give Zakat in its proper places (where it is due) and keep it concealed.

Hazrat Tawus says that give Zakat to the poor.

Hazrat Hassan bin Abu Yahya narrates that a person asked Hazrat Saeed bin Jubair, "To whom should zakat be given?" He replied, "To the rulers (the leaders and kings)." The questioner said, "But Hajjaj bin Yusuf (who is the ruler) will use this money to build palaces for himself and will use it for purposes other than its rightful place (according to his desires)?" He replied, "You should act as you have been commanded (the burden of sin is on him)."

Hasan Irshad says that if you pay the zakat (to the officials), that is also fine, and if you distribute it yourself (to the deserving), that is also fine.

Hazrat Khaythamah narrates that I asked Hazrat Abdullah bin Umar (may Allah be pleased with them both), "To whom should I give Zakat?" He replied, "Give it to the rulers." After some time, I asked the same question again, and he replied, "Do not give it to the rulers; they do not care for the prayers and neglect (miss) the prayers."

Hazrat Ata says that a man brought zakat wealth to Hazrat Ali (may Allah be pleased with him, may Allah honor his face), so Hazrat Ali (may Allah be pleased with him) said to him, "Do you take anything from our gifts?" He replied, "No." Hazrat Ali said, "We do not like that we take from you but do not give you anything." Then he ordered him to distribute the zakat.