The World Federation One Stop Fiqh

Ruling 1993

A poor person cannot settle for a lesser amount of zakat before receiving it, nor can he accept something that is more expensive than the value of the zakat. Furthermore, an owner cannot give zakat to someone entitled to receive it on condition that he must return it to him. However, there is no problem if after receiving it, the entitled person consents to returning it to him. For example, if someone who owes a lot of zakat but has become poor and cannot give it, and he has repented, and a poor person consents to taking his zakat from him and gifting it back to him, there is no problem.