the state; they receive stipends for the work they perform in connection with zakah. Consequently, it is unlawful for them to take anything from zakah as remuneration for their labor, since they have already been paid from other sources.

4. Those whose hearts are to be reconciled (al-muʾallafatu qulūbuhum). Muʾallaf is derived from taʾlīf, which means bringing hearts together. This class comprises two categories: non-Muslims and Muslims.
   • A non-Muslim may be given zakah when there is hope that he will embrace Islam, so that his intention to enter the faith is strengthened and his desire intensified; or when giving to him will avert his own harm—or that of others—from the Muslims.
   • A Muslim whose allegiance is sought may be granted zakah to fortify his faith, or in the hope that someone of his standing will accept Islam, and other sound objectives that benefit the Muslim community.
   Disbursements under the heading of reconciliation are made only when the need arises, for ʿUmar, ʿUthmān, and ʿAlī (may Allah be pleased with them) discontinued such payments when their times no longer required them.

5. Freeing captives (ar-riqāb). This applies to contracted slaves (mukātabūn) who are able to pay off their installments. The contracted slave is given from zakah whatever will enable him to settle his debt so that he may be emancipated and released from bondage. It is also permissible for a Muslim to purchase a slave with zakah funds and then set him free, or to ransom a Muslim prisoner of war with zakah, for in all these cases a Muslim “neck” is being rescued from captivity.

6. Debtors (al-ghārim). By al-ghārim is meant the person burdened by debt, and he is of two kinds: