“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 verse stipulates eight different heads of Zakat funds. Therefore, one is bound to spend Zakat money only on these accounts.
The first recipients of Zakat are fuqara, those who depend for their sustenance on others. They include orphans and destitute widows, and those who are needy like the disabled, the employed and the old. Second, masakeen – those who are in greater distress than the ordinary poor people. Third, ‘those employed to administer them’ means those appointed to collect Zakat, to ensure safe-keeping of the funds collected, to maintain their accounts and to disburse them. Fourth, Zakat funds may be used to rehabilitate those who come to the fold of Islam. Fifth, fir-riqab 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 paupership if they were to pay off all their debts from their available resources. Such debtors do not include those who incur heavy debts as a result of their extravagance. Seventh, fi sabilillah signifies the struggle to establish the Islamic system. And, eighth, a traveller who needs such help during journey.