to the neediest, then the next neediest, because when a ruling is linked to a particular attribute, it becomes stronger in proportion to the strength of that attribute.
His statement, “and relatives”: Relatives, too, are a charitable cause, for benefiting them is part of maintaining kinship ties. Thus, if he says, “This is an endowment for my relatives”—even if they are non-Muslims—the endowment is valid, because maintaining kinship ties is a righteous deed. Relatives are those descending from the fourth grandfather: brothers, paternal uncles, the paternal uncles of one’s father, the paternal uncles of one’s grandfather, and the paternal uncles of one’s great-grandfather are all relatives. Those above the fourth grandfather are not considered relatives, even though there is kinship between them; they are not counted among one’s nearer relatives. Hence, when Allah revealed, “And warn your nearest kindred,” [Surah al-Shu‘ara’ 26:214] the Prophet ﷺ did not call every relative; rather, he called those who shared the fourth forefather with him and those below them (1).
The relevant attribute here is kinship, so the nearer relative is given priority—unless we know that the endower’s intent was to relieve need rather than to maintain kinship ties. In that case, the neediest is given priority, even if he is more distantly related.
His statement, “whether Muslim or a dhimmi”: That is, whether the relative is a Muslim, a dhimmi, or one under a treaty of protection, because one under a treaty, one granted temporary protection, and a dhimmi are all inviolable; giving charity to them is permissible. Moreover, the description of kinship applies to all of them, even if they differ in religion. Thus, if he says, “This is an endowment for so-and-so,” and that person is a dhimmi, there is no harm in this even if he is a disbeliever, for Allah says:
“Allah does not forbid you from dealing kindly and justly with those who have neither fought you because of your religion nor driven you from your homes.” [Surah al-Mumtahanah 60:8]