Chapter: Those Entitled to Zakat and Those to Whom It May Be Paid
234—Zakat may be paid only to the eight categories1 whom Allah mentions in His words:
“Zakat expenditures are only for the poor, the needy, those employed to administer them, those whose hearts are to be reconciled, the freeing of slaves, those in debt, the cause of Allah, and the stranded traveler—an obligation ordained by Allah. Allah is All-Knowing, All-Wise.” [al-Tawbah: 60]
235—It is permissible to restrict payment to one of these categories, because the Prophet (peace and blessings be upon him) said to Muʿādh2:
“If they obey you in that3, then inform them that Allah has obligated them to pay charity, to be taken from their wealthy and given to their poor.” Agreed upon4.
236—Zakat is not lawful for: