Imaam Muhammad bin
Saalih Al-'Uthaimeen
The categories of people entitled for Zakaah as mentioned in the Noble Qur'aan:
إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاء وَالْمَسَاكِينِ وَالْعَامِلِينَ
عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي
سَبِيلِ اللّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِّنَ اللّهِ وَاللّهُ عَلِيمٌ
حَكِيمٌ
“The charity (Zakaah) is only for the poor, the
needy, those employed to collect (the Zakaah), those whose hearts will be
inclined (towards Islaam, by giving them Zakaah), for slaves, for those in
debt, for (Jihaad in) the Cause of Allaah, & for the wayfarer (i.e.
destitute traveler). It is an obligation imposed by Allaah, & Allaah is the
All-Knower, the All-Wise.”
Surah At-Tawbah (9:60)