PERSONS TO WHOM ZAKAAT CAN BE PAID

Zakaat can legally be paid to the under mentioned categories of Muslims which are specified in a single verse of the Qur'aan.
There is no other beneficiary for Zakaat.
1. THE POOR. A poor person is one who possesses wealth, the whole of which amounts to LESS than the minimum liable to Zakaat (nisaab) or its value, from whatever type of wealth it may be. Such a person is legally considered poor even though he is in sound health and is capable of earning wealth.
2. THE DESTITUTE is one who has no wealth whatsoever.

3. THE SLAVE is one who has made a contract with his master that he will ransom himself with a certain amount of wealth.
4. A DEBTOR is one whose wealth, after his debt is deducted from it, is less than the minimum liable for Zakaat.
5. Those who are striving in the cause of Allah. They are:
a. the WARRIORS who, through poverty, are incapacitated and prevented from taking part in Holy war.
b. The PILGRIMS to Makkah, who, because of poverty, are incapable of returning home. 6. THE WAYFARERS are those who have wealth at home but not with them on the journey. They may be paid as much of Zakaat as is needed to support them in their travel.
7. Those employed in connection with the collection and distribution of Zakaat even if they are rich. They can be paid from Zakaat in proportion to their labour. Zakaat can be paid to the following if they do not possess the Nisaab amount.
One's brother, sister, nephew, niece, uncle, aunt -both paternal and maternal - and one's parents - in - law. The payer of Zakaat is allowed to give his Zakaat to all the categories of beneficiaries above. He is also allowed to limit his payment to any one of them, despite the existence of others in his locality.