Kepada siapakah ia hendak dibayarkan? Mereka sepakat bahawa ia hendak dibayarkan kepada golongan fakir miskin, kerana sabda Nabi ﷺ, "Cukupkanlah mereka daripada meminta-minta pada hari ini." Mereka berbeza pendapat sama ada dibenarkan untuk memberikannya kepada fakir miskin dari kalangan Ahl al-Dhimma. Majoriti berpendapat bahawa tidak dibenarkan bagi mereka, manakala Abu Hanifah berpendapat bahawa ia dibenarkan.

To whom is it to be paid? They agreed that it is to paid to the poor, because of the saying of the Prophet (God’s peace and blessings be upon him), “Make them free from want on this day”. They disagreed whether it is permissible for the poor of the Ahl al-Dhimma. The majority maintain that it is not permitted for them, while Abu Hanlfa said 'that it is permissible.

Sebab perselisihan mereka ialah sama ada asas kelayakan untuk menerimanya hanyalah kemiskinan semata-mata, atau kemiskinan serta menjadi seorang Muslim. Mereka yang berpendapat bahawa ia adalah kemiskinan serta menjadi Muslim tidak membenarkannya bagi ahli dhimmi, manakala mereka yang berpendapat bahawa ia adalah kemiskinan semata-mata membenarkannya bagi mereka. Walau bagaimanapun, satu kumpulan mensyaratkan bagi Ahl al-Dhimma bahawa mereka mestilah rahib. Para fuqaha Islam bersepakat sebulat suara bahawa zakat harta tidak dibenarkan bagi Ahl al-Dhimma, kerana sabda Nabi ﷺ: "Ia adalah sedekah yang diambil daripada orang kaya mereka dan diberikan kepada orang miskin mereka".

The reason for their disagreement is whether the basis for its entitlement is poverty alone, or it is poverty as well as being a Muslim. Those who maintained that it is poverty as well as being Muslim did not permit it for the dhimmiyun, while those who maintained that it is poverty alone permitted it for them. One group, however, stipulated for the Ahl al-Dhimma that they be monks.The Muslim jurists agreed unanimously, however, that the zakat on wealth is not permitted for the Ahl al-Dhimma, because of the saying of the Prophet (God’s peace and blessings be upon him): “It is a sadaqa acquired from their rich and bestowed on their poor”.