Allah (SWT) ya takaita kashe Zakka a cikin faɗinsa:

Allah (swt) restricted the expenditure of Zakat in His saying:

"Lallai sadakoki (zakka) na talakawa ne kawai, da mabukata, da ma'aikatan da ke karɓarta, da waɗanda ake yi wa alfarma domin a juyar da zukatansu, da bayi, da masu bashi, da cikin hanyar Allah (SWT), da matafiya" [At-Tauba: 60]. Wannan ayar ta takaita kashe kuɗin zakka ga waɗannan rukunoni takwas, ta ƙayyade su a gare su. Ba a halatta a ba wani rukuni banda waɗannan daga cikinta ba, domin ayar ta fara da kalmar "Innama" wadda take harafin takaitawa da iyakancewa, sannan a biyo bayanta da harafin "lam" na mallaka. Wannan yana nuna iyakance masu karɓar sadaka da mallakarta zuwa ga waɗannan rukunoni takwas, waɗanda sune:

“Verily the Sadaqat are (only) for the poor, needy, those employed upon it, those whose hearts are to be reconciled, slaves, debtors, those in the way of Allah (swt) and the wayfarers” [At-Tauba: 60] This Ayah restricts the expenditures of Zakat to these eight categories, limiting and specifying it for them. It is not allowed to give from it to any category other than these, because the Ayah begins with the term “Innama” which is an articles of limitation and restriction, followed by the letter “lam” of ownership. This indicates the limitation of Sadaqah beneficiaries and ownership to these eight categories which are:

1. Talakawa (Al-Fuqaraa): Su ne waɗanda ba sa samun isasshen kuɗi da zai biya musu bukatunsu na asali, wato abinci, tufafi da matsuguni. Duk wanda ya samu ƙasa da abin da yake buƙata don biyan bukatunsa na asali ana ɗaukarsa matalauci, don haka sadaka ta halatta a gare shi. Yana iya karɓa daga cikinta, kuma a iya ba shi sadaka har zuwa matakin da zai kawar masa da buƙata da talauci.

1. The Poor (Al-Fuqaraa): These are those who don’t receive enough money to suffice them to fulfil their basic needs that are food, clothing and shelter. Whoever receives less than what he needs to fulfil his basic needs is considered poor, so Sadaqah is Halal for him. He may take from it and he can be given enough Sadaqah to the limit that removes his need and poverty.

Allah (SWT) ya hana masu wadata karɓar Sadaqah. Abdullahi b. Amru ya ce: Manzon Allah ﷺ ya ce: "Sadaqah ba ta halatta ga mai wadata ba, haka kuma ga mai lafiyayyen jiki mai ƙarfi (Zu Mirra)." Zu Mirra shi ne mutumin da yake da ƙarfi da ikon samun abin rayuwa. Idan ba shi da ƙarfi da iko, to ana ɗaukarsa matalauci. Mai wadata kuwa shi ne wanda ba ya buƙatar wani, har ya samu fiye da abin da yake bukata don biyan buƙatunsa. An zo da Hadisai da suke bayyana wanda yake mai wadata. Abdullahi b. Mas'ud ya ce: Manzon Allah ﷺ ya ce: "Babu wani mutum da zai roƙi wani abu alhali yana da wadata, face zai zo a Ranar Alƙiyama fuskarsa tana da cizo, ko tabo, ko rauni." Aka ce: "Ya Manzon Allah ﷺ, menene wadatarsa?" Ya ce: "Dirhami hamsin, ko abin da yake daidai da shi a zinariya." (Abu Dawud da sauransu daga cikin littattafan Sunan guda biyar ne suka rawaito shi). Duk wanda yake da Dirhami azurfa hamsin, wato daidai da gram 148.75 na azurfa, ko abin da yake daidai da hakan a zinariya, fiye da abincinsa, tufafinsa, masaukinsa, da kuɗin iyalansa, ƴaƴansa da bawansa, to ana ɗaukarsa mai wadata, kuma bai halatta ya karɓi Sadaqah ba.

Allah (swt) has prohibited the rich from taking Sadaqah. Abdullah b. Amru said: The Messenger of Allah (saw) said: “Sadaqah is not Halal for the rich (person) nor the one of sound and strong body (Zu Mirra).” The Zu Mirra is the person of strength and acquiring ability. If he doesn’t have the strength and ability, then he is considered poor. The rich person is the one who is independent of others such that he receives more than is required to fulfil his needs. There have come Ahadith clarifying who the rich person is. Abdulllah b. Masud said: The Messenger of Allah (saw) said: “No person will ask for something while he is rich except he will come on the Day of Judgement with his face bitten, scratched or wounded.” It was said: “O Messenger of Allah (saw), what is his richness?” He said: “50 Dirhams or its equivalent in gold” (narrated by the five). Whoever owns 50 silver Dirhams equal to 148.75 grams of silver, or its equivalent in gold, in excess of his food, clothing, shelter and the expenses of his family, children and servant is considered rich and it is not allowed for him to take from the Sadaqah.

2. Miskinai (Al-Masakeen): Su ne waɗanda ba su da komai, don haka talauci ya matsa musu, amma ba sa roƙon mutane. Manzon Allah ﷺ ya ce: "Miskini ba shi ne wanda yake zagayawa a wurin mutane, yana gamsuwa da lomo ɗaya ko biyu ko dabino ɗaya ko biyu ba. Miskini shi ne wanda ba ya samun dukiyar da za ta isar da shi, kuma mutane ba sa lura da shi har su ba shi sadaka. Haka kuma ba ya tsayawa ya roƙi mutane." (Hadisi ne da aka yarda da shi). Miskini ya fi talaka ƙasa, saboda maganar Allah (SWT):

2. The Paupers (Al-Masakeen): They are the ones who don’t have anything so the want abated them and they do not beg people. The Messenger of Allah (saw) said: “The pauper is not the one who goes about the people, content with a morsel or two or a date or two. The pauper is the one who doesn’t find any wealth to suffice him nor do people notice him so that they give him charity. Nor does he stand to beg people” (agreed upon). The pauper is lesser than the poor person due to the saying of Allah (swt) .:

ko miskin da ke kwance a cikin turɓaya" [Al-Balad: 16] watau wanda ya lulluɓe da turɓaya saboda tsiraici da yunwa. Ana halatta Sadaka ga miskin kuma yana iya karɓar daga cikinta. Ana iya ba shi daga Sadaka har zuwa lokacin da talaucinsa zai kau kuma zai iya biyan bukatunsa na asali.

“Or a pauper with dust” [Al-Balad: 16] i.e. covered with dust due to his nakedness and hunger. The Sadaqah is allowed for the pauper and he can take from it. He can be given from Sadaqah to the limit that his misery is removed and he is enabled to satisfy his basic needs.

3. Waɗanda aka ɗauka aiki don tara ta (Al-’Amileen ‘alayha): Waɗannan su ne manzannin ﷺ da masu tara Sadaqah da aka naɗa don tara Sadaqah daga waɗanda ta wajaba a kansu, ko kuma su raba ta ga waɗanda suka cancance ta. Ana ba su daga cikin Sadaqat, ko da sun kasance masu arziki, saboda tara ta ko raba ta. ‘Ata’ b. Yasar ya ce: Manzon Allah ﷺ ya ce: “Sadaqah ba ta halatta ga mai arziki sai ga abubuwa biyar: wanda aka ɗauka aiki don tara ta, mutumin da ya saye ta da dukiyarsa, mutumin da aka ba shi Sadaqah sai ya ba maƙwabcinsa, mai yaƙi, ko mai bin bashi.” Daga Busr b. Said kuma, cewa ibn Asa’di al-Maliki ya ce: “‘Umar ya naɗa ni a kan Sadaqa. Da na gama na mika masa ita, sai ya umarce ni da wani ladan aiki.” Na ce: “Na yi ta ne don neman yardar Allah (swt).” Ya ce: “Ka karɓi abin da na ba ka, domin ni ma an ɗauke ni aiki a zamanin Manzon Allah ﷺ. Ya ɗauke ni aiki, kuma na faɗa masa abin da ka faɗa mini. Manzon Allah ﷺ ya ce: ‘Idan an ba ka wani abu ba tare da roƙo ba, ka ci (daga cikinsa) ka kuma yi sadaka.’” (an yarda da shi).

3. Those employed over collecting it (Al-’Amileen ‘alayha): These are the Messenger (saw)s and Sadaqah collectors appointed to collect Sadaqah from those whom it is obliged upon them, or they distribute it to its beneficiaries. They are given of the Sadaqat, even if they are wealthy, in exchange for collecting or distributing it. Ata’a b.Yasar said: The Messenger of Allah (saw) said: “Sadaqah is not allowed for the rich except for five: The one employed to collect it, a man who buys it with his wealth, a man who was given a Sadaqah and he donated it to his neighbour, the fighter or the debtor.” And from Busr b. Said that ibn Asa’di al-Maliki said: “‘Umar appointed me over the Sadaqa. When I finished and gave it to him, he ordered some wage for me’. I said: ‘I did it for the sake of Allah (swt).’ He said: ‘Take what I give you for I was employed at the time of the Messenger of Allah (saw) . He employed me and I told him what you told me. The Messenger of Allah (saw) said: ‘If you are given something without begging, eat (of it) and give charity’” (agreed upon).

4. Waɗanda zukatansu ake sasanta da su (Al-muallafatu qulubuhum): Waɗannan nau'ikan shugabanni ne, sarakuna, mutane masu tasiri ko jarumai waɗanda imaninsu bai tabbata ba tukuna, inda Khalifa ko gwamnoninsa suka ga dacewar ba su daga Zakka domin sasanta zukatansu, tabbatar da imaninsu, amfani da su wajen cin gajiyar Musulunci da Musulmi ko kuma don su yi tasiri a kan al'ummarsu. Wannan yayi kama da abin da Manzon Allah ﷺ ya bai wa Abu Sufyan, Uyaina b. Hisn, Al-Aqra'u b. Habis, Abbas b. Mirdas da wasu. Amru b. Taghlib ya ce: "Wasu kuɗi ko fursuna suka isa ga Manzon Allah ﷺ, sai ya raba su. Ya bai wa wasu mutane, ya bar wasu. Sai ya samu labari cewa waɗanda ba a ba su ba sun cika da zargi. Sai ya yabi Allah (SWT) ya ɗaukaka Shi, sannan ya ce: 'Ku duba! Na rantse da Allah (SWT), ina bai wa mutum, na bar wani. Wanda na bari shi ne ya fi so a wurina fiye da wanda na bai wa. Amma ina bai wa mutanen da nake gani a zukatansu akwai tsoro da rashin haƙuri, kuma ina damƙa wa wasu mutane abin da Allah (SWT) ya sanya a zukatansu na wadata da alheri.'"

4. Those whose hearts are to be reconciled (Al-muallafatu qulubuhum): These are types of leaders, chiefs, influential people or heroes whose beliefs are not yet settled, where the Khalifah or his governors see it fit to give them from the Zakat as reconciliation for their hearts, settling their beliefs, utilising them for the benefit of Islam and Muslims or to influence their communities. This is similar to what the Messenger (saw) gave to Abu Sufyan, Uyayna b. Hisn, Al-Aqr’a b. Habis, Abbas b. Mirdas and others. Amru b. Taghlib said “that some money or captives reached the Messenger of Allah (saw) and he distributed them. He gave to some men and left some others. He got the knowledge that those who were not given were full of blame. So he praised Allah (swt) and extolled Him, then he said: ‘See! By Allah (swt) I give to a man and leave another. The one I leave is more beloved (to me) than the one I give. Rather, I give people whom I see in their hearts some fear and impatience, and I entrust some people with what Allah (swt) placed in their hearts of affluence and good.’”.

Waɗanda za a yi sulhu da su ba a ba su Zakka sai dai idan Musulmi ne. Idan kafirai ne, ba a ba su kowace Sadaqa ba, domin ba a bayar da ita ga kafiri ba. Wannan ya faru ne saboda faɗar Manzon Allah ﷺ ga Mu'azu lokacin da ya aike shi zuwa Yaman: "Ka sanar da su cewa Allah (SWT) ya wajabta Sadaqa a kan dukiyarsu, a karɓe ta daga masu arzikinsu, a ba wa talakawansu."

Those to be reconciled are not given Zakat except if they are Muslims. If they are Kuffar, they are not given any Sadaqat as it is not given to the Kafir. This is due to the saying of the Messenger of Allah (saw) to Mu’az when he sent him to Yemen: “Inform them that Allah (swt) obliged Sadaqah upon their wealth to be taken from their rich and given to their poor.”.

Haka kuma ba a ba su daga Zakat sai dai idan dalilin (‘illar) da ake ba su yana nan. Idan dalilin bai nan, ba a ba su Sadaqah ba, kamar yadda Abu Bakr da ‘Umar suka daina biyansa bayan da Musulunci ya yi ƙarfi kuma ya bazu.

Similarly they are not given from Zakat except if the reason (‘illa) for which they are given is present. If the reason is not present, they are not given Sadaqah as Abu Bakr and ‘Umar stopped paying it after Islam was strengthened and widespread.

5. Bayi "Ar-riqab": Su ne bayin da ake ba kuɗin Zakka idan sun yi yarjejeniya da mai gidansu su fanshi kansu, ko kuma a sayi bayi da kuɗin Zakka a 'yantar da su idan ba su da yarjejeniya. Babu bayi a yau.

5. Slaves “Ar-riqab”: They are the slaves who are given of Zakat if they are contracted to free themselves, or they are purchased by Zakat funds and set free if they are not contracted. There are no slaves today.

6. Masu bin bashi "Al-Gharimeen": Su ne waɗanda suka yi bashi kuma suka ɗauki bashi a kansu, don haka ana ba su (zakka) domin su warware rikice-rikicen da ke tsakanin mutane, ko su biya diyya ta kisan kai, ko kuma su biya buƙatunsu na kansu.

6. Debtors “Al-Gharimeen”: These are those who are indebted and bear debts upon themselves so they are paid to resolve disputes between people, pay blood-monies or to discharge their personal interests.

Waɗanda suke ɗauke da bashi don sasanta jayayya ko don biyan diyya, ana biyan su daga Zakka, ko talaka ne ko mai arziki, adadin bashin da suke ɗauke da shi ba tare da ƙari ba. Anas ya ruwaito cewa Annabi ﷺ ya ce: "Roƙo ba ya halatta sai ga mutum uku: mutumin da talauci ya tsananta masa, mutumin da bashi mai nauyi ya same shi, ko mutumin da diyya mai raɗaɗi ta same shi." Qabeesa bin Mukhariq al-Hilali ya ce: "Na ɗauki wani nauyi, sai na je wurin Manzon Allah ﷺ domin in roƙe shi taimako game da shi. Sai ya ce: 'Ka jira tare da mu har sadaka ta zo mana, sai in ba ka daga cikinta.' Sa'an nan ya ce: 'Ya Qabeesa, roƙo ba ya halatta sai ga ɗaya daga cikin uku: mutumin da ke ɗauke da nauyi, to an halatta masa ya roƙi sadaka har ya samu, sa'an nan ya daina karɓa; mutumin da dukiyarsa ta gamu da masifa, to an halatta masa ya roƙa har ya samu abin da zai isar masa, ko ya ce abin da zai biya buƙatun rayuwarsa; da kuma mutumin da talauci ya same shi, har uku daga cikin masu hikima a cikin al'ummarsa suka ce: lallai talauci ya same wane, to an halatta masa ya roƙa har ya samu abin da zai isar masa, ko ya ce abin da zai biya buƙatun rayuwa. Duk wanda ya roƙa banda waɗannan, ya Qabeesa, to yana cin haram ne (suht).'"

As for those who bear debts to resolve disputes or to pay blood-monies, they are paid from the Zakat, whether they are poor or rich, the exact amount that they bear of debt without any excess. Anas narrated that the Prophet (saw) said: “Begging is not allowed except for three (persons): The person of abject poverty, odious debt or painful blood.” Qabeesa bin Mukhariq al-Hilali said: “I bore a burden so I went to the Messenger of Allah (saw) to beg for it. He said: ‘Wait with us until a Sadaqah comes to us so that I give you of it.’ Then he said: ‘O Qabeesa, begging is not allowed except for one out of three: A man bearing a burden so he is allowed to ask for a Sadaqah till he gets it then he holds from taking more; a man whose wealth suffered a calamity so he is allowed to beg until he attains what is enough of livelihood or he said what meets his livelihood; and a man who was struck by a poverty of which three wise men of his fold say that so and so person has been struck by a poverty so he is allowed to beg until he attains what is enough of livelihood, or he said what meets livelihood. Whoever begs other than these, O Qabeesa, he would eat illicit money (Suht).’”.

Waɗanda suke ɗauke da bashi saboda biyan bukatunsu na kansu, ana ba su daga Zakka domin biyan bashinsu idan talakawa ne, ko kuma ba talakawa ba ne amma ba su iya biyan bashinsu ba. Idan kuwa masu arziki ne kuma suna iya biyan bashinsu, ba a ba su komai ba, domin ba a halatta hakan a gare su ba.

As for those who bear debt to meet their personal interests, they are given of Zakat to repay their debts if they are poor, or not poor but unable to fulfil their debts. If they are rich and able to pay their debts, they are not given anything as it is not allowed for them.

7. Fi Sabeelillah (a cikin tafarkin Allah (SWT)): wato Jihadi, da duk abin da ya zama wajibi a gare shi da abin da yake dogara a kansa, kamar kafa runduna, kafa masana'antu da kera makamai. Duk inda aka ambaci "Fi Sabeelillah" a cikin Alkur'ani, ba wani abu ba ne face Jihadi. Ana kashe Zakka a kan Jihadi da abubuwan da ake bukata a gare shi, kuma ba a takaita ta da wani adadi ba. Don haka ana halatta a kashe dukkan Zakkar, ko wani sashinta, a kan Jihadi bisa ga abin da Khalifa ya ga yana da amfani ga wadanda Zakka ke zuwa gare su. Abu Sa'id ya ruwaito: Manzon Allah ﷺ ya ce: "Sadaka ba ta halatta ga mawadaci ba sai a tafarkin Allah (SWT)..." kuma a wata riwayar: "...ko mayaki a tafarkin Allah (SWT)."

7. In the way of Allah (swt) (Fi Sabeelillah): i.e. Jihad, whatever is necessary for it and what it depends upon, such as forming an army, establishing factories and manufacturing weapons.Whenever “Fi Sabeelillah” is mentioned in the Qur’an, it means nothing other than Jihad. Zakat is spent for Jihad and its essentials, and it is not limited to any amount. So it is allowed to spend all of the Zakat, or some of it, for Jihad according to what the Khalifah sees as beneficial for the Zakat beneficiaries. Abu Said narrated: The Messenger of Allah (saw) said: “Sadaqah is not allowed for the rich person except in the way of Allah (swt)…” and in another narration: “…or the fighter in the way of Allah (swt).”.

8. Matafiyi (Ibn us-Sabeel): Wannan shi ne wanda tafiyarsa ta tsaya cik har ya kasa samun isassun kuɗi da zai ba shi damar isa gidansa. Ana ba shi daga Zakka adadin da zai ba shi damar isa wurin da yake zuwa, ko kaɗan ne ko da yawa. Haka kuma, ana ba shi kuɗaɗen da suka wajaba domin ya isa wurin da yake zuwa, ko da a ainihi yana da wadata a wurinsa, saboda faɗin Manzon Allah ﷺ: “Ba a halatta sadaka ga mawadaci sai dai a hanyar Allah (SWT) ko ga matafiyi ko…”.

8. The wayfarer (Ibn us-Sabeel): This is the one whose travel has been cut off such that he doe not have enough money to allow him to reach his home. He is given from the Zakat the amount that will allow him to reach his destination, whether a little or a lot. Similarly, he is given the necessary expenses to allow him reach his destination, even if he is in fact rich where he lives, due to the Messenger (saw) ’s saying: “Sadaqah is not allowed for the rich person except in the way of Allah (swt) or a wayfarer or….”.

Ba za a iya bayar da zakka ga kowa ba face ga waɗannan nau'o'i guda takwas da aka ambata. Ba a kashe ta wajen gina masallatai, asibitoci, wuraren agaji ko wani amfani na Gwamnati ko Al'umma ba, domin zakka mallakar nau'o'i takwas ce kawai, babu wanda ya raba su da ita.

Zakat cannot be given to any other than these eight mentioned categories. It is not spent for building mosques, hospitals, charity facilities or any State or Ummah utility, because Zakat is the private property of the eight categories such that no one else shares it with them.

Halifa ne yake da alhakin ba da shi ga waɗannan rukunai bisa ga yadda yake ganin cimma amfanin waɗannan rukunai, kamar yadda Manzon Allah (saw) da Khulafa'u bayansa suke kula da biyansa. Ya halatta ga Halifa ya raba shi tsakanin waɗannan rukunai takwas, ko kuma ya takaita kashe shi ga wasu daga cikin waɗannan rukunai yadda ya ga yana da amfani ga waɗannan rukunai. Idan ba a samu waɗannan rukunai ba, sai a adana Zakka a Baitul-Mali a sashen Sadaqat domin a kashe ta idan an buƙace ta ga waɗanda suke da haƙƙinta. Ibn Abbas ya ce game da Sadaqah: "Idan ka kashe ta ga ɗaya daga cikin waɗannan rukunai takwas, zai inganta." Ata'a da Al-Hassan sun faɗi haka. Malik ya ce: Batun raba Sadaqah a ra'ayinmu al'amari ne na Ijtihadi da aka bar wa gwamna, don haka duk rukunin da yake da buƙata, da kuma yawan mutanen da ya fi a ba su fifiko (a kan wasu), bisa ga yadda gwamna ya ga ya dace.

The Khalifah is the one who is responsible to give it to these categories accordng to how he views achieving the benefit of these categories, as the Messenger of Allah (saw) and the Khulafa’a after him would supervise its payment. It is allowed for the Khalifah to distribute it among these eight categories as he may restrict its spending to some of these categories as he sees beneficial to these categories. If these categories are not found, the Zakat is preserved in Bait ul-Mal in the department of Sadaqat to spend it when there is a need for it by those who are entitled of it. Ibn Abbas said about Sadaqah: “If you spend it for one of these eight categories, it would be valid.” Ata’a and Al-Hassan said the same. Malik said: The matter of dividing Sadaqah in our view is that it is a matter of Ijtihad left to the governor so any category that has need and the number (of people) it is preferred (over others), according to how the governor views fit.”