قال الله سبحانه:) خذ من اموالهم صدقة تطهرهم وتزكيهم بها وصل عليهم ان صلاتك سكن لهم والله سميع عليم( فأمر نبيه صلى الله عليه وآله بأخذ صدقاتهم تطهيرا لهم بها من ذنوبهم وفرض على الامة حملها إليه لفرضه عليها طاعته ونهيه لها عن خلافه، والامام قائم مقام النبي صلى الله عليه وآله فيما فرض الله عليه من إقامة الحدود والاحكام لانه مخاطب بخطابه في ذلك على ما قدمناه فيما سلف، ولما وجدنا النبي صلى الله عليه وآله كان الفرض حمل الزكاة إليه، ولما غابت عينه عن العالم بوفاته صار الفرض حمل الزكاة إلى خليفته، فإذا غاب الخليفة كان الفرض حملها الى من نصبه في مقامه من خاصته، فإذا عدم السفراء بينه وبين رعيته وجب حملها إلى الفقهاء المأمونين من أهل ولايته، لان الفقيه أعرف بموضعها ممن لا فقه له في ديانته
Allah (swt), the Glorified, said: “Take from their wealth a charity by which you purify them and cleanse them, and pray over them; indeed, your prayer is a source of tranquility for them, and Allah (swt) is Hearing, Knowing.” Thus, Allah (swt) commanded His Prophet (saws), may Allah (swt) bless him and his family, to take their charities as a purification for them from their sins. Allah (azj) also made it obligatory upon the community to carry it to the Prophet (saws), because Allah (swt) had made obedience to him (Prophet (saws)) obligatory upon them and had forbidden them from opposing him. The Imam (a.s) stands in the position of the Prophet (saws), may Allah (swt) bless him and his family, regarding what Allah (swt) made obligatory upon him (Prophet (saws)) of establishing the legal punishments and the rulings, because the Imam (a.s) is included in this address, as we have already explained previously. Since we have found that, during the time of the Prophet (saws), may Allah (swt) bless him and his family, the obligation was to carry the zakat to him (Prophet (saws)), then when his person became absent from the world through his death, the obligation became to carry the zakat to his successor, the Imam (a.s). Then, when the successor, the Imam (a.s), is absent, the obligation is to carry it to whoever he (the Imam (a.s)) has appointed in his position from among his special representatives. Then, when the emissaries (sufara) between him (the Imam (a.s)) and his subjects are absent, it becomes obligatory to carry it to the trustworthy jurists (fuqaha) from the people of his wilayah, because the jurist (faqih) is more knowledgeable of its proper place than one who has no fiqh in his religion.