Chapter: The Allocation of Zakah Funds

No one is allowed to give the zakah due on his wealth to anyone other than those whom Allah has named in His Book, in His words: “Charitable donations are only for the poor, the destitute, those employed to administer them, those whose hearts are to be reconciled, for freeing captives, for those in debt, in the path of Allah, and for the stranded traveller—an obligation mandated by Allah” (Q 9:60).

The share once allotted to the mu’allafah qulūbuhum (those whose hearts were to be won over) has fallen away, for Allah has enriched Islam and its people so that no one today needs to be enticed into the faith—even were the ruler, at some point,