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As for zakat, it is for those whom Allah, glorified and exalted is He, has designated in His Book. It is reported that a man asked the Prophet, peace and blessings be upon him, for a share of zakat, and he replied: “Allah did not see fit to leave the distribution of zakat to a prophet or anyone else. Rather, He divided it into eight shares. If you belong to one of those categories, I shall give you a share” (1).
“The poor and the needy” are united by their need for adequate provision (2). Zakat is therefore not lawful for a wealthy person or anyone strong and able to earn a living.
“Those employed to administer it” are the officials who collect it, safeguard it, keep its records (3), and perform similar duties.
“Those whose hearts are to be reconciled” will be discussed—Allah, Exalted is He, willing—under the revenues of fay’ (property acquired without battle).
“For freeing people from bondage” includes assisting those with manumission contracts, ransoming captives, and emancipating slaves. This is the strongest scholarly opinion concerning this category.
“The debtors” are those who have debts but lack the means to discharge them, so they are given enough to repay