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(Beneficiaries of zakat) 1- The wealthy and those able to earn a living Due to the Prophet’s statement ﷺ: “There is no share of it (Zakah) for the rich and those who are strong and able to earn a living.” [ Source:Abu Dawud] 2- Parents, children and wives (those who are financially dependent on the person) It is not permissible to give Zakat to those whom a Muslim is obliged to cater for e.g. the father, mother, grandfather, grandmother, children, and grandchildren; this is because giving Zakat to them will make them needless of his mandatory spending, thereby freeing him of their burden and as a result the benefits of Zakat goes to him, just as if he had paid it to himself. 3- Disbelievers whose hearts are not inclined (to Islam etc.) It is not permissible to give Zakat to disbelievers, as long as the intention is not to incline their hearts to Islam etc. This is due to the Prophet’s statement ﷺ: “It (Zakah) is collected from their rich and given to their poor,” [ Source:Al-Bukhari] i.e. the rich among the Muslims and their poor, but none other than them. Also because one of the aims of Zakat is to enrich the poor Muslims and consolidate the pillars of love and brotherhood among individuals of the Islamic society, but this is not permissible with regards to the disbelievers. 4- The household of the Prophet ﷺ [ The Prophet’s household are the offspring (banu) of Hashim] Zakah is not permissible for the household of the Prophet ﷺ as a mark of honour and respect to them. The Prophet ﷺ said: “Indeed these alms are only people’s impurities and indeed they are not permissible for Muhammad and his household.” [ Source: Muslim] 5- The freed slaves of the household of the Prophet ﷺ They are the slaves freed by the household of the Prophet ﷺ, due to this hadith: “Indeed, alms are not permissible for us and verily, the freed slaves of a people are part of them.” [ Source: At-Tirmidhi] “Part of them” i.e. the ruling concerning the former also applies to the latter. As such, Zakah is forbidden for the freed slaves of the household of Banu Hashim. 6- An unfreed slave Zakah is not paid to a slave, because the property of a slave belongs to his master. When Zakat is paid to him, it is transferred to the ownership of his master. Furthermore, it is the responsibility of his master to cater for him. Excluded from this is the one working to free himself from slavery (mukatib); he is given from Zakat what is sufficient to settle what is left of the stipulated amount. Also the slave who administers Zakah can be given Zakah; when a slave is an administrator of Zakah, he is given from it, because he is like a labourer and a slave can be hired on the permission of his master. source: https://www.al-feqh.com/en/people-to-whom-zakat-is-paid-and-how-it-is-paid
1- Zakah can never be given to any other than the eight categories of people mentioned, even if it is for a good and philanthropic cause e.g. the building of Mosques, schools, hospitals, and other charitable causes which are eligible for alms. 2- It is not a condition to cover all of the eight categories mentioned; rather, it suffices if any of them is given the Zakah. source: https://www.al-feqh.com/en/people-to-whom-zakat-is-paid-and-how-it-is-paid