There are two things that must be done by muzakki in issuing zakat. First, set aside the property to be made zakat. Second, the intention of zakat or intend that the treasure that he issued on behalf of zakat. This intention is done when the delivery of zakat by the person issuing the zakat or when taking the property of zakat by amil zakat or when setting aside the zakat amil. Please note that muzakki (the person who tithe) is allowed to represent his intentions to others and at the same time submission. As for small children whose assets are obliged to be issued zakat, who do the intention is the guardian. While the nuns who have zakat dependents, there is no need for intention, and for his heirs enough to collect part of the burden of Zakat his dead to be submitted. And thirdly, submit the zakat to those who are entitled to receive it (mustahiqqin) either directly or through zakat amil.
