and for freeing those in bondage, those in debt, Allah’s cause, and the stranded traveller—an obligation ordained by Allah. And Allah is All-Knowing, All-Wise.”

Imam Abū Jaʿfar al-Tabarī said:

“Most scholars hold that whoever administers its distribution may allocate it to whichever of the eight categories he wishes. Allah named these eight categories only to make it known that zakat must not go to anyone outside them, not to require its division among all eight categories.”

It was narrated through his chain of transmission from Hudhayfah and Ibn ʿAbbās that they both said: “If you wish, you may allocate it to one, two, or three categories.”

He said: “It was narrated that ʿUmar said: ‘Whichever category you give it to, you have fulfilled your obligation.’ It was also narrated concerning him that ʿUmar (1) would take the obligatory zakat and allocate it to a single category. This was also the view of Abū al-ʿĀliyah, Maymūn ibn Mihrān, and Ibrāhīm al-Nakhaʿī.”

He said: “Some later scholars held that a person must distribute it among six categories: since he distributes it himself, the zakat administrator is excluded, and those whose hearts are to be reconciled are also excluded.”

He said that the correct view is that Allah has assigned zakat to two purposes:

The first is meeting Muslims’ needs.

The second is supporting and strengthening Islam. Whatever serves to support Islam may be given to rich and poor alike, such as one fighting in Allah’s cause and others like him. Those whose hearts are to be reconciled are given zakat under this heading. As for what is intended to meet Muslims’ needs