Issue 143: Zakāt can be spent for the following eight purposes:
1. The Poor (Fuqarāʿ): Those who do not have enough to cover the expenses for themselves and their families for a year, and do not possess a profession or trade that can generate such income.
2. The Needy (Masākin): Those who are in a worse situation than the poor, having an even more inadequate standard of living, such as lacking daily necessary expenses.
3. Zakāt Collectors (ʿᾹmilīn): Individuals appointed by the Prophet (peace be upon him), an Imam (peace be upon him), a religious authority, or their deputies to collect, manage and surrender Zakāt to them or distribute it to those entitled to receive it.
4. Those Whose Hearts are to be Reconciled (al-Muʾallafatu Qulūbihim): Muslims with weak faith who can be strengthened by receiving Zakāt, as well as non-Muslims who might be inclined towards Islam or inclined to support Muslims in self-defense if given Zakāt.
5. To Free Slaves: For the purchase and emancipation of slaves.
6. Debtors: Those who cannot repay their debts due on them.
7. In the Path of Allah (Fī Sabīlillah): To be used for charitable projects that benefit the public, such as building mosques, schools, charitable institutions, etc.
8. Travelers (Ibn al-Sabīl): Travelers who are stranded without money and are therefore unable to return to their hometown without assistance.