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Ruling 1988

If in the town of the person who wants to give zakat there is no one entitled to receive it and he cannot spend it in another way for which it was specified, he can transfer the zakat to another place. In this case, if he is not negligent in looking after it but it perishes nevertheless, he is not responsible for it. Furthermore, he can obtain agency (wikālah) from a fully qualified jurist to take possession of it, and with authorisation from a fully qualified jurist he can transfer it to another place. In this case too, he is not responsible for any loss, and he can take the transportation expenses from the zakat.