Those Who May Receive Zakat

Allah, the Exalted, says, (translated),

                     "Alms are only for the poor, the destitute, those who collect  them,
                       those whose hearts are to be reconciled, for [mukatib] slaves, debtors,
                       and  in  the Path of Allah, and the wayfarer.  An [ordained] obligation
                      from Allah.And Allah is Knowing, Wise." [Qur’an, 9:60]

These, then, are eight categories, out of which

• ‘Those whose hearts are to be reconciled’ have dropped, because Allah has granted  honor to Islam and has freed [it] of need of them.
• The Poor : is one who has the least of things.
• The Destitute : is one who has nothing.
• The [Zakat-]Worker : is paid by the imam in proportion to his work, if he worked.
• Slaves : the mukatibun are assisted in freeing themselves.
• The Debtor : is one on whom a debt is incumbent.
• In the Path of Allah : are the stranded fighters.
• The Wayfarer : is one who has money in his homeland, but is in a place in which he has nothing.

These, then are the sections of zakat.The possessor may pay [some] to each of them, or he may
restrict himself to one category.