1—a wealthy person;
2—an able-bodied person capable of earning a living1;
3—the family of Muhammad, namely Banū Hāshim and their freedmen;
4—anyone whom the payer is obligated to support while2 that maintenance is ongoing;
5—an unbeliever.
237—Voluntary charity, however, may be given to these and to others.
238—The more beneficial it is, whether its benefit is public or private, the more virtuous it is.
239—The Prophet (peace and blessings be upon him) said: “Whoever asks people for their wealth in order to amass more is only asking for live coals; so let him ask for little or much.” Muslim related it3.
240—He said to Umar (may Allah be pleased with him): “Whatever comes to you of this wealth without your aspiring to it or asking for it, take it. Otherwise, do not let your heart pursue it.” Muslim related it4.