According to the verdicts of Ayatullah Sayyid al-Sistani, it is not permissible to transfer it abroad if the relocation implies negligence or unnecessary delay in discharging the obligation. Yes, an exception is made to that if the mukallaf has needy kinsfolk in another country, in which case it is permissible. This explicit permission is conditional upon it being handled directly and not through an intermediary, meaning that the mukallaf themselves are directly aware of the avenue of expenditure and the verified need of certain kinsfolk of theirs. Thus, they pay the khums to them directly, rather than through intermediaries. Furthermore, they must not give them more than the limit of their verified need that is required as a critical necessity of life, such as medical treatment, or covering a deficit in what is necessary to spend on one’s dependents for food, clothing, housing, and the like, and not for luxuries and matters that are not deemed critical necessities.
