As for the distribution of zakat, it is for those whom Allah Most High mentioned in His Book. They are the eight categories: (9:69) “for the poor, the needy, those appointed to collect it, those whose hearts are to be reconciled, those in bondage, debtors, in the cause of Allah, and the wayfarer.” It is permissible to distribute it to any one of these eight categories, even when all of them are present.
The poor are those who possess nothing. The needy are those whom deprivation has rendered destitute, though they are better off than the poor. Each of them is given enough to remove them from the designation of poverty and need and bring them to the lowest level of sufficiency. This is determined according to their circumstances. Some may become self-sufficient with a single dinar, if they are market traders who can earn from it enough to meet their needs; they may not be given more. Others cannot become self-sufficient except with one hundred dinars, so they are given its equivalent in goods or grain. If they are given dinars, they are given five dinars, or fifty dirhams, even if that is not enough to meet their needs, based on the report narrated concerning this.
Some are strong and able to earn enough to meet their needs through their trade or craft. Such a person may not be given zakat, even if he owns nothing.
As for those appointed to collect it, they are of two types. The first consists of those assigned to collect and gather it. The second consists of those assigned to divide and distribute it, including trustees, administrators, assistants, and supervisors. They are paid according to the customary compensation of those comparable to them.
As for those whose hearts are to be reconciled, they are of four types: those whose hearts are reconciled in order to assist the Muslims; those whose hearts are reconciled to induce them to refrain from harming the Muslims; those whose hearts are reconciled to encourage them to embrace Islam; and those whose hearts are reconciled in order to encourage their people and clans to embrace Islam. Each of these types may be given from the share allocated to those whose hearts are to be reconciled, whether the recipient is a Muslim or a polytheist. According to another narration, only the Muslim among them may be given this share. As for the polytheist, he is given from the public-interest allocation of the fayʾ and the spoils.