117 – They unanimously agree that, in the Prophet’s time, zakat was delivered to the Messenger of Allah (may Allah bless him and grant him peace), to his envoys and administrators, and to whomever he instructed it be delivered.

118 – They unanimously agree that a dhimmī is not to be given anything from the zakat on wealth (1).

119 – They unanimously agree that zakat may not be given to one’s parents or children when the payer is already legally obliged to support them.

120 – They unanimously agree that a man does not give zakat to his wife, for her maintenance is his responsibility and she is deemed affluent through his wealth.

121 – They unanimously agree that no ʿushr (one-tenth land tithe) is due on any of the Muslims’ possessions, except on certain produce that their land yields.

122 – They unanimously agree that no ṣadaqah is taken from the wealth of the People of the Covenant as long as they remain resident (2).