Book of the Apportionment of Zakat

The destitute (faqir) is the person who owns no property and has no earnings that meet his need. He does not cease to be classed as destitute merely because he owns a dwelling, clothing, wealth that is two stages away, money not yet due, or a source of income that is unsuitable for him. Even if he is occupied with the pursuit of sacred knowledge and gainful work would prevent it, he remains a destitute; but if he is preoccupied only with supererogatory devotions, he is not. According to the preferred view, chronic incapacity and refraining from asking are not prerequisites for this status. One whose living expenses are fully borne by a relative or spouse is, on the sound opinion, not deemed destitute.

The needy (miskin) is the one who possesses property or earns an income that covers part—but not all—of what suffices him.

The agent (ʿāmil) includes the collector, the scribe, the distributor, the marshal who gathers the owners of wealth, as well as the judge and the governor.

Those whose hearts are to be reconciled (muʾallafa) are people who have embraced Islam while their commitment is still fragile, or individuals of status whose being given something is expected to lead others to accept Islam. The school’s position is that they receive from zakat.

Under emancipation (riqab) fall the contractual slaves (mukatabun).

A debtor (gharim) who has borrowed for himself for a purpose free of sin is given assistance.

I say: the sounder view is that he is helped only after he repents, and Allah knows best; the more apparent opinion is that his need is the condition, not the debt’s maturity.

I say: the sounder opinion is that the debt’s maturity is in fact required, and Allah knows best. If the debt was incurred to reconcile disputing parties, he is assisted even if he is wealthy, though it is said that if he already possesses ready cash he is not.

The cause of Allah refers to combatants who receive no share of the spoils; they are given even when they are well-off.

The wayfarer (ibn al-sabil) is one who is embarking on a journey or merely passing through; the conditions are need and that the journey not involve sin.

For anyone receiving zakat from these eight categories, the conditions are that he be a Muslim and not belong to the clans of Hashim or al-Muttalib; according to the sound view, the same applies to their freedmen.