Chapter: Those Entitled to Zakat

His statement, “Those entitled to zakat”: ahl here means those who have a right to receive it. You should know that, in His wisdom, Allah may specify both the entitled recipients and what they are entitled to receive; He may specify the recipients without specifying what they are to receive; or He may specify what is due without specifying those entitled to it.

An example of the first is the prescribed inheritance shares: Allah has specified both those entitled to inherit and their respective shares. The same applies to the compensation for harm, for which He has specified the recipients and what they are to receive: “six needy persons, each receiving half a saʿ.” (1)

An example of the second is those entitled to zakat: Allah has specified them, but He did not say, “Give this person such-and-such,” or, “Divide it among all eight categories.”

An example of the third is expiations: the expiation for an oath, ẓihār, and similar matters.

Eight: the poor, who are those who possess nothing, or possess only part of what suffices them, …

His statement, “Eight,” means that they are eight categories, exclusively. This restriction is stated in the Quran. Allah the Exalted says:

“Zakat expenditures are only for the poor and the needy, those employed to collect it, those whose hearts are to be reconciled, for freeing slaves, for those in debt, in the cause of Allah, and for the stranded traveler.” [al-Tawbah 9:60]

His statement, “Eight,” indicates that it is not permissible to distribute it to anyone other than them, because exclusive restriction entails affirming the ruling for those mentioned and negating it