to his slave, nor to the slave of a wealthy person, nor to the minor child of a wealthy person; nor may it be given to the Banū Hāshim—that is, the households of ʿAlī, al-ʿAbbās, Jaʿfar, ʿAqīl, and al-Ḥārith ibn ʿAbd al-Muṭṭalib—and to their freedmen and clients.
Abū Ḥanīfah and Muḥammad state: If someone gives zakah to a man thinking him poor, only to discover later that he is in fact wealthy, or from the Banū Hāshim, or a non-Muslim; or if he hands it over in the dark to a poor person and later realizes that the recipient was his own father or son, he is not required to pay again.
Abū Yūsuf, however, obligates him to repeat the payment.
Should he give it to someone and then learn that the person is his slave or his mukātab, the payment is invalid according to all of them.
It is impermissible to give zakah to anyone who already possesses a full nisāb, whatever form that wealth may take, but it is permissible to give it to someone who owns less than that, even if he is healthy and earning a living.
Transferring zakah from one locality to another is disliked; the charity of each community should be distributed among its own members, unless a person sends it to his relatives or to a people who are in greater need than those of his own town.