Heads Of EXPENDITURE Of ZAKAT

The Persons Entitled To Receive Zakat Have Been Clearly Mentioned By ALLAH In The Holy Quran.ALLAH Has Not Left The Expenditure Of Zakat To The Discretion Of A Prophet Or Non Prophet.He Has Clearly Mentioned The Heads In The Quran.

Eight Heads Of Expenditures Have Been Prescribed:

As A Matter Of Fact,Zakat Collections Are Only For The Needy And The Indigent And For Those Who Are Employed To Collect Them And For Those,Whose Hearts Are To Be Won Over And For The Ransoming Of Slaves And For Helping The Debtors And For The Way Of ALLAH And For The Hospitality Of the Traveler.This Is An Obligatory Duty From ALLAH.

DETAIL OF HEADS OF EXPENDITURES:

(1) The Poor:

The Poor Includes Every Person Who Needs The Help And Support To Keep Body And Soul Together.They May Be Named As Disabled,Orphans,Widows,Old,Unemployed And Victims Of A Calamity.

(2):The Indigent:

The Term Indigent Refers To The Poor Who Are In A Miserable State But Their Sense Of Self Respect And Shame Prevents Them To Seek Help From Others.They May Be Explained As The Ones ,Who Do Not Earn Enough For Their Needs Nor Are Identifiable As Deserving Of Monetary Assistance.

(3):The Functionaries Of The Zakat Department:

This Refers To The Officials Entrusted With The Collection,Protection,Distribution And Keeping Accounts Of Zakat Funds.Their Salaries Are To Be Paid Out Of The Zakat Fund.

(4)Reconciliation Of Hearts:

It Refers To Those People Whose Hearts Need To Be Reconciled.Who Need To Be Won Over. Such Persons May Be Unbelievers Or Muslims And On Whose Wealth Zakat Is Leviable.

(5)Ransom For Slaves: 

A Slave Who Enters Into A Contract With His Master That He Should Free HIm On Payment Of A Stipulated Sum.Such A Slave Is Called Makatab.The Makatab Is Entitled To A Grant To Buy His Freedom.

(6)Debtors:

This Refers To The People Who Are Burdened With Debt And Are Unable To Pay The Debt..This Reference Is Also To The Victim Of A Calamity,To Those Who Are Obliged To Pay Heavy Demages Or Fine Or Whose Business Has Collapsed Or Who Have Suffered Any Other Setback Resulting In The Loss Of Assets.

(7)In The Way Of  ALLAH:

Zakat Fund May Be Expended To Provide Traveling Expenses,Conveyance,Implement Weapons And Other Equipments To Those Who Are Engaged In This Struggle.Similarly Grants May Be Made To Those Pilgrims To The House Of ALLAH Who Have Exhausted Their Means And Need Assistance. 

(8)Traveler:

The Tarveler Who Is Prosperous At Home But Is Reduced To Indigence During The Journey May Be Helped Out Of Zakat Fund.