The reason for their divergence is the tension between the wording and the intent. The plain wording of the verse calls for an equal division among all eight groups, whereas the intent points to preferring those in need, for the purpose of Zakāt is to relieve want. Thus, according to the second opinion, the enumeration in the verse merely identifies the kinds of Zakāt-eligible people—that is, potential recipients—without making them partners in every disbursement. From the standpoint of wording, the first view is the stronger; from the standpoint of purpose, the second is clearer.

Among the proofs adduced by al-Shāfiʿī is the ḥadīth recorded by Abū Dāwūd from al-Ṣudāʾī: A man asked the Prophet—peace and blessings be upon him—to give him from the alms. The Messenger of Allah—peace and blessings be upon him—replied, “Allah did not leave the judgment concerning alms to any Prophet or to anyone else until He Himself ruled on the matter; He divided them into eight shares. If you belong to one of those shares, I shall give you your due.”

The second question: Do those whose hearts are to be reconciled (al-muʾallafah qulūbuhum) still have a right today or not? Mālik says, “There are no such beneficiaries today.” Al-Shāfiʿī and Abū Ḥanīfah maintain that their entitlement remains in force whenever the Imām deems it beneficial; they are the people the Imām seeks to win over to Islam.

Their disagreement turns on whether this category was exclusive to the Prophet—peace and blessings be upon him—or general to him and to the rest of the ummah; the stronger view is that it is general. They also differ on whether the Imām may apply it in every circumstance or only in certain ones—namely, in times of weakness, not in times of strength. For that reason Mālik said, “There is no need for them today because Islam is strong,” which, as we noted, reflects his concern for public welfare.

Section Two
The Qualities That Entitle One to Zakāt

As for the qualities that entitle people to receive alms—and whose opposites disqualify them—the first is poverty, the opposite of wealth, in the words of the Exalted: “Alms are only for the poor and the needy” (al-Tawbah 9:60).

The jurists disagreed about which wealthy person may lawfully take alms and which may not, and about the level of wealth that renders taking alms unlawful.

Concerning the wealthy person to whom alms are impermissible, the majority hold that it is unlawful for all wealthy individuals except for five whom the Prophet—peace and blessings be upon him—named:

“Zakāt is not lawful for a wealthy person except in five cases: for one fighting in the path of Allah, for an agent charged with collecting it, for a debtor, or for a man who has a poor neighbor; he gives charity to the poor man, and the poor man then presents a gift to the wealthy man …”

Ibn al-Qāsim is reported to have held that it is never permissible for a wealthy person to take alms at all, whether he is a combatant or a collector, and those who