Spending of the money of Zakah on other than the categories of Zakah recipients
It is obligatory for you and all your partners to pay the due Zakah each year (Part No. 8; Page No. 9) upon the end of the Hawl, if the money reaches the Nisab (the minimum amount on which Zakah is payable). You should pay the Zakah to the legal recipients and it is impermissible to spend of the money of Zakah on other matters. Similarly, you are not permitted to take any money in return for delivering the Zakah to the legal recipients, because you are not one of the officials appointed by the government to collect the Zakah.
The Zakah officers are those appointed by the Imam (ruler) to collect the Zakah from those on whom the Zakah is payable. May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.