ALLAH
SAYS: “From their wealth take alms, to purify and sanctify them. And pray on their behalf.” [1].
We relate in the Ṣaḥīḥs of al-Bukhārī and Muslim that ‘Abdullāh ibn Abī Awfā
reported that when people brought charity to the Messenger of Allah
he said: “Allah, send blessings down upon them.” Abū Awfā
brought charity [to him] and he said: “Allah, bless the family of Abū Awfā.” [2].

Allāhumma ṣalli ‘alayhim.
Allāhumma ṣalli ‘alā āli Abī Awfā.
Allāhumma ṣalli ‘alā āli Abī Awfā.
According to ash-Shāfi‘ī and his colleagues, the preferred view is that the one receiving zakāh should say to the one distributing it: ‘May Allah grant you reward for what you have given. May He make it a purification for you and bless you in what you have kept’.
Ājaraka-llāhu fīmā a‘ṭayt, wa ja‘alahu laka ṭahūrā, wa bāraka laka fīmā abqayt.
This du‘ā’ is mustaḥabb for recipients of zakāh, whether they are the collectors or the poor [i.e. recipients]. The du‘ā’ is not wājib according to the well-known position of our school of thought or of any others. Some of our colleagues hold that it is wājib because of the statement of ash-Shāfi‘ī: “It is the duty of the administrator to make du‘ā’ for him, and the proof of this is the clear command in the verse.” The ‘ulamā’ say that it is not mustaḥabb to say in one’s du‘ā’: ‘O Allah, bless So-and-so.’ The meaning of “pray for them” is to supplicate for them. As for the Messenger of Allah
saying: “O Allah, bless the family of Abū Awfā,” that is specific to him. He may address with it whomever he wishes, unlike us. Just as we do not say “Muḥammad, mighty is he and great,” although he is mighty and great, we do not say “Abū Bakr, may Allah bless him and grant him peace,” or “‘Alī, may Allah bless him and grant him peace,” but we say “Abū Bakr, may Allah be pleased with him,” or “‘Alī, may Allah be pleased with him,” or something similar. If one does say ṣalli ‘alayhi (Allah bless him. . .) then the correct opinion according to the majority of our colleagues is that it is makrūh tanzīhan. Some have said that it opposes what is preferred. One cannot say it is makrūh. Others have said it is not permitted, but the more apparent position is that it indicates prohibition.
One must not say ‘upon him be peace’ or anything similar of anyone other than the Prophets, except if it is an address or a response, with initiating the salām, which is Sunnah but to reply to which is wājib.
All this applies to ṣalāt and salāms upon anyone other than the Prophets. As for initiating it for those who come after, then it is permitted without disagreement. One says: “O Allah, bless Muḥammad, his family, his Companions, his wives, his progeny and those who follow him. . .[etc.]” because the salaf (first Muslims) are not exempt from that, but we have been ordered to [bless them thus] in the tashahhud and otherwise as distinct from ṣalāt only upon [the Prophet]. I have already discussed this matter in the chapter on asking for blessings upon the Messenger of Allah
.
THAT THE INTENTION IS OBLIGATORY IN ZAKĀH WHEN PAYING, AND THE EXPLANATION OF THAT POINT
Know that intention in zakāh is wājib. The intention should be made with the heart, as in all other acts of worship. It is mustaḥabb to combine this with articulating it with the tongue, as in other acts of worship. If one limits it to the tongue, without an intention in the heart, there is disagreement as to its validity. The more correct view is that it is not valid. It is not wājib for the one who pays zakāh to say, when he makes intention: ‘This is zakāh.’ It is sufficient to hand it to the person who is entitled to it. If one utters it, there is no harm in that. And Allah knows best.
WHAT IT IS RECOMMENDED TO SAY ON PAYING ZAKĀH OR CHARITY OR THE LIKE
It is mustaḥabb for a person when fulfilling zakāh, charity, a vow or penance to say: “Lord, accept [this act] from us. You are the All-Hearing, the All-Knowing.” [3].Allah has narrated this concerning Ibrāhīm, Ismā‘īl and the wife of ‘Imrān.
Rabbanā taqabbal minnā, innaka Anta-s-Samī‘u-l-‘Alīm.
References
[1] Qur’ān 9:103.
[2] Al-Bukhārī (1497) and Muslim (1078).
[3] Qur’ān 2:127.