17. Ali ibn Ibrahim has narrated from his father from Ibn Abi ‘Umayr from Ishaq ibn ‘Ammar who has said the following:

“Abu ‘Abd Allah , about the words of Allah, the Most Majestic, the Most Glorious, ‘. . . If you pay it privately to the needy, it is better for you. . . .’ (2:273), has said, ‘This payment is a payment other than compulsory zakat which is paid publicly and not privately.’”