“The alms are meant only for the poor and the needy and those who are in charge thereof, those whose hearts are to be reconciled; and to free those in bondage, and to help those burdened with debt, and for expenditure in the way of Allah and for the wayfarer. This is an obligation from Allah. Allah is All-Knowing, All-Wise.”
(Al-Qur’ān – 9:60)
The ayah prescribes eight different heads of Zakat. Collectivelyor individually, one should spend Zakat only on the specified accounts.
The first category of Zakat recipients is of fuqara, those who depend for their sustenance on others. They include orphans and destitute widows, and those who are needy like the disabled, the unemployed and the old. Second, masakeen – those who are in greater distress than the ordinary poor people.
Third, ‘those employed to administer them’ refers to those appointed by the State to collect Zakat, to ensure the safe keeping of the funds collected, to maintain their accounts, and to disburse them. Fourth, Zakat funds may be used to provide succour for and to rehabilitate the reverts to Islam. Fifth, fir-riquab means Zakat funds may be used to secure the emancipation of slaves or release of the unjustly jailed persons. Sixth, gharimeen refers to the debtors who would be reduced to a state of pauper-ship if they were to pay off their debts from their available resources. Seventh, fi sabilillah signifies the struggle to establish the Islamic system of life on earth. And, eighth, a traveller is entitled to receive help out of Zakat during his journey.