1. AL-FUQARÄ€’: People who are poor and who possess more than their basic needs but do not possess wealth equal to nisāb.

2. AL-MASĀKĪN: People who are destitute and extremely needy to the extent that they do not have enough for their daily food ration.

3. AL-‘Ä€MILĪN: Those persons who are appointed by an Islamic state or government to collect zakāt. It is not necessary that this be a needy person.

4. AL-MU’ALLAFATUL QUL$2;B: Those persons that have recently accepted Islam and are in need of basic necessities who would benefit from encouragement by the Muslims and it would help to strengthen their faith in Islam.

5. AR-RIQÄ€B: Those slaves that are permitted to work for remuneration and have an agreement from their owners to purchase their freedom on payment of fixed amounts.

6. AL-GHĀRIMĪN: Those that have a debt and do not possess any other wealth or goods with which they can repay that which they owe. It is conditional that this debt was not created for any un-Islamic or sinful purpose.

7. FĪ SABĪLILLĀH: Those people that have to carry out a fard (obligatory) act and subsequently (due to loss of wealth) are unable to complete that fard.

Important: ALL TYPES OF COMMON CHARITABLE CAUSES ARE NOT INCLUDED IN THIS CATEGORY. A widespread misunderstanding about the term FĪ SABĪLILLÄ€H has misled many to believe that this includes all types of charitable deeds. The Qur’an and Ahadith do not support this. If all charitable causes were included in this category, there would have been no need for mentioning eight different categories of Masārif in the Quran.

8. IBN AS-SABĪL: Those who are Musāfirs (travelers in view of SharÄ«’ah) and during the course of their journey do not possess basic necessities, though they are well to do at home. They could be given zakāt in order to complete their travel needs to return home.

IMPORTANT:

1. All the above mentioned recipients excluding Al-‘Ä€milÄ«n must be those who do not possess the nisāb.
2. When giving zakāt, one’s poor and needy relatives should be given preference. To avoid embarrassment, it should be given without saying that it is zakāt.
3. There is great reward in giving zakāt to poor persons who are striving in the way of the DÄ«n, those who are engaged in religious knowledge, or to religious institutions where poor or needy students are being cared for. Care should be taken that only such institutions are given zakāt which use it according to the SharÄ«’ah.
4. A child of a wealthy father cannot be given zakāt. When such a child becomes mature and does not own wealth to the value of nisāb, he may then be given zakāt.

ZAKÄ€T CAN BE GIVEN TO a brother, sister, nephew, niece, uncle, aunt (both paternal and maternal) step-grandfather, step-grandmother, father-in-law, mother-in-law PROVIDED THEY DO NOT POSSESS NISÄ€B.