Zakah is a term that is common between a substance and a meaning. The substance is the amount that the one who gives zakah takes out from the nisab to the poor. The meaning is the act of the one who gives zakah, which is the act of purification. This is what Allah intended, so He made those who give zakah its doers, and it is not permissible for anyone else to be included in it. This is because every source expresses its meaning through action, and the doer is referred to as the one who performs it. You say for the one who strikes: the doer of striking, and for the one who kills: the doer of killing, and for the one who gives zakah: the doer of purification. Based on all this discussion and its verification, you say in all incidents: who is the doer of this? It is said to you: its doer is Allah or some of the creation. Mahmud said: 'Zakah is used to refer to the substance given, and it is also used to refer to the act of the one who gives zakah, which is the act of purification. Here, it is necessary that the intended meaning is purification due to the saying