God says
“The offerings [Zakat] given for the sake of God are [meant] only for (1) the poor and (2) the needy, and (3) those employed to administer the [funds], and (4) those whose hearts are to be won over, and (5) for freeing of human being from bondage, and (6) those who are over-burdened with debts, and (7) [for every struggle] in God’s cause, and (8) for the wayfarer : (thus is it) ordained by God- and God is all-knowing, wise.”* -- Q.9:60
*These eight categories circumscribe all the purposes for which Zakat funds may be expended. By “those whose hearts are to be won over” are apparently meant such non-Muslims as are close to understanding and, perhaps, accepting Islam and for whose conversion every effort should be made, either directly or indirectly (i.e., by means of the widest possible propagation of the teachings of Islam). As regards “for freeing of human being from bondage” it relates to both ransoming of prisoners of war and to the freeing of slaves. “those who are over-burdened with debts” contracted in good faith, which -- through no fault of their own – they are subsequently unable to redeem. The expression “for the sake of God or in God’s cause” embraces every kind of struggle in righteous causes, both in war and in peace, including expenditure for the propagation of Islam and for charitable purposes. As for “the wayfarer”, he may be very well off at home but if stranded away from home, he is entitled to Zakat.
Prophet said
A man asked the Prophet to give something out of Zakat (collection). The Prophet said, “God divided it (Zakat) into eight divisions:(See the verse 9:60 above) If you belong to any one of those, I will give it to you.” -- H: Abu Daud. N: Ziyad-b-al-Haris
Once Hasan Ibn Ali took a date out of the dates of Zakat and put it in his mouth. “Throw it off,” the Prophet said, “don’t you know that we do not devour Zakat.”
-- H: Bukhari and Muslim. N: Abu Hurairah.
