Relationships Making One Ineligible to Receive Zakat

1.Nor may the payer of zakat pay it to his father, nor his grandfather even if higher [up in ascendancy], 

2. Nor to his child, nor his child’s child, even if lower [down in descendancy], 

3. Nor to his wife. A woman may not pay [her zakat] to her husband, according to Abu Hanifah.  Abu Yusuf and Muhammad said : she may pay [it] to him. 

4.One may not pay [one’s zakat] to one’s mukatib or slave, nor to the slave of a wealthy person, nor to the child of a wealthy  person if he is a minor. 

5.It may not be paid to Banu Hashim, and they are : the Household of `Ali, the Household of `Abbas, the Household of  Ja`far, the Household of Harith ibn `Abd al-Muttalib; nor to their freed slaves.