Allah named eight groups who can receive zakat: the poor, the needy, those who collect it, those whose hearts are to be reconciled, freeing slaves, those in debt, in the cause of Allah, and the traveller in need (9:60). It is a duty from Allah, so it is not at the choice of the giver.
1The eight groups
The poor (fuqara) and the needy (masakin): those who do not have enough for their needs.
Those who collect and distribute it.
Those whose hearts are to be won, to Islam or to remain firm in it.
Freeing slaves and captives.
Those in debt who cannot pay.
In the cause of Allah (fi sabilillah).
The stranded traveller (ibn as-sabil).
2Who cannot receive it
The Prophet's family (Bani Hashim), according to the hadith.
A person's own parents, grandparents, children and grandchildren, whom he must support. A husband also does not pay it to his wife for her upkeep, which is his duty.
A person who is well-off or able to earn.
3Practical points
It is better to give it to relatives who are not those you must support, as it brings the reward of charity and of family ties.
The giver should make sure the recipient is truly in need, and it is not allowed to be used for building a mosque or paying for a person's burial, according to most schools.
Where the schools differ
The four Sunni schools agree on the main ruling above and differ in these points. No school is preferred here.
'In the cause of Allah'. the Hanafi, Maliki and Shafi'i schools limit it to fighters, while some contemporary scholars include all that serves Islam. Ask your scholar.
Пожертвования предназначены для неимущих и бедных, для тех, кто занимается их сбором и распределением, и для тех, чьи сердца хотят завоевать, для выкупа рабов, для должников, для расходов на пути Аллаха и для путников. Таково предписание Аллаха. Воистину, Аллах - Знающий, Мудрый.
From the Sunnah
Sahih al-Bukhari 1395Authentic collection
The point of the hadith: The Prophet ﷺ sent Mu'adh to Yemen and told him to call to the testimony of faith, then the five prayers, then to teach that Allah has made zakat obligatory, taken from the rich and given to the poor.
Read the Arabic text
حَدَّثَنَا أَبُو عَاصِمٍ الضَّحَّاكُ بْنُ مَخْلَدٍ، عَنْ زَكَرِيَّاءَ بْنِ إِسْحَاقَ، عَنْ يَحْيَى بْنِ عَبْدِ اللَّهِ بْنِ صَيْفِيٍّ، عَنْ أَبِي مَعْبَدٍ، عَنِ ابْنِ عَبَّاسٍ ـ رضى الله عنهما ـ أَنَّ النَّبِيَّ صلى الله عليه وسلم بَعَثَ مُعَاذًا ـ رضى الله عنه ـ إِلَى الْيَمَنِ فَقَالَ " ادْعُهُمْ إِلَى شَهَادَةِ أَنْ لاَ إِلَهَ إِلاَّ اللَّهُ، وَأَنِّي رَسُولُ اللَّهِ، فَإِنْ هُمْ أَطَاعُوا لِذَلِكَ فَأَعْلِمْهُمْ أَنَّ اللَّهَ قَدِ افْتَرَضَ عَلَيْهِمْ خَمْسَ صَلَوَاتٍ فِي كُلِّ يَوْمٍ وَلَيْلَةٍ، فَإِنْ هُمْ أَطَاعُوا لِذَلِكَ فَأَعْلِمْهُمْ أَنَّ اللَّهَ افْتَرَضَ عَلَيْهِمْ صَدَقَةً فِي أَمْوَالِهِمْ، تُؤْخَذُ مِنْ أَغْنِيَائِهِمْ وَتُرَدُّ عَلَى فُقَرَائِهِمْ ".
This is general information, not a fatwa. For your own situation, ask a qualified scholar.
Fiqh questions
Who can receive zakat
Allah named eight groups who can receive zakat: the poor, the needy, those who collect it, those whose hearts are to be reconciled, freeing slaves, those in debt, in the cause of Allah, and the traveller in need (9:60). It is a duty from Allah, so it is not at the choice of the giver.
Is this a fatwa?
No. It is a summary of well-known rulings with their evidence. For your own case, ask a qualified scholar.
What if my school differs from this answer?
Follow the view of the school you follow and the scholar who teaches you. The page lists the differences of the four schools.