应当交付给谁？学者们一致认为，应交付给穷人，依据是先知（愿主的祝福与平安降临于他）的话：“让他们在这一天免于匮乏。”至于是否可以交付给归属（Ahl al-Dhimma）的穷人，学者们存在分歧。多数学者认为不可以交付给他们，而艾卜·哈尼法则认为可以。

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.

他们分歧的原因在于：领取这笔财物的依据仅仅是贫困，还是贫困加上信奉伊斯兰教。主张依据是贫困加信教的人，不允许将其给予受保护者（dhimmiyun）；主张依据仅是贫困的人，则允许将其给予他们。不过，有一派学者为受保护者规定了一个条件，即他们必须是修道士。 穆斯林法学家一致认为，财产的天课不允许给予受保护者，因为先知ﷺ说过："这是从他们的富人那里取来、交给他们穷人的天课（sadaqa）。"

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”.