إِنَّ اللَّهَ افْتَرَضَ عَلَيْهِمْ صَدَقَةً تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ فَتُرَدُّ عَلَى فُقَرَائِهِمْ
English
Allah has made obligatory upon them a charity taken from their wealthy and returned to their poor.
Authentic Hadith
Sunan an-Nasa'i · 2437Sahih
Zakat
Narrated by Ibn Abbas
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Scholarly note
The Hanafis in Al-Mabsut infer from 'their poor' that zakat is preferably distributed locally, a position also held in Al-Mughni.