The descendants of Prophet Muhammad (sallallahu alaihi wa-sallam) : Anas (radhi allahu anhu) stated:
�The Messenger of Allah (sallallahu alaihi wa-sallam) passed by a date on a way and remarked: �But for the apprehension that this date might be charity, I would have eaten it.� [Saheeh al-Bukharee (vol: 3, no: 363) and Saheeh Muslim]
Abu Hurayarah (radhi allahu anhu) relates that Hasan bin Ali (radhi allahu anhu) as a child once picked up a date and put it in his mouth. The Messenger of Allah (sallallahu alaihi wa-sallam) noticed this and said: �Spit it out, give it up. Do not you know that it is not befitting to take anything out of charity.� [Saheeh al-Bukharee (vol: 2, no: 568) and Saheeh Muslim]
Abdul Mutallib bin Rabah (radhi allahu anhu) says: �The Messenger of Allah (sallallahu alaihi wa-sallam) called charities and alms as dirt which people discard and it is not acceptable for Muhammad (sallallahu alaihi wa-sallam) or Muhammad�s descendants.� [Saheeh Muslim (vol: 2, no: 2347)].
The descendants of Muhammad (sallallahu alaihi wa-sallam) include his wives and the descendants of Ali, Aqeel, Jaafer, Abbas and Haarith.
Non-Muslims:
Ibn Abbas (radhi allahu anhu) narrated that the Messenger of Allah (sallallahu alaihi wa-sallam) told Mu�adh when he sent him to Yemen:
�Let the people know that Muslims owe compulsory levy of Zakaat which will be taken from their rich and given to their poor.� [Saheeh al-Bukharee (vol: 2, no: 478)]
Rich and healthy (able-bodied) person:
Abdullah Ibn Amr (radhi allahu anhu) narrated that the Messenger of Allah (sallallahu alaihi wa-sallam) never approved of Zakaat being giving to a person well-off and with sound body.
[(saheeh) Authenticated by Shaikh al-Albanee in Saheeh Sunan at-Tirmidhee (vol: 1, no: 527)]
The reason behind this prohibition is that these people are commanded by the Shari�ah to work and support themselves and not lie back and depend on others. Thus, any healthy person should not be given Zakaat unless he cannot find a job or he holds a job but the money is insufficient for him and his family needs, one may also provide him with the Zakaat to start his work.
Own parents, children or wife:
Amr Ibn Shoib transmits from his father and he from his grandfather (radhi allahu anhu) that a person came to the Messenger of Allah (sallallahu alaihi wa-sallam) and mentioned that he owned his wealth and children whereas his father had nothing. The Messenger of Allah (sallallahu alaihi wa-sallam) informed him:
�You and all your wealth belong to your father.� [(saheeh) - Authenticated by Shaikh al-Albanee in saheeh Sunan Abo Dawood (vol: 2, no: 3051)]
Thus, since it is obligatory on the son to spend for his parent�s welfare, he cannot give them Zakaat
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