WHO IS ENTITLED TO RECEIVE ZAKAAT?

Mas’alah 1-Anyone who possesses the prescribed quantity of wealth as explained above, is a wealthy, man according to religious code. For such a person it is not permissible to receive Zakaat.
Also if anyone possesses property of the value of prescribed limit though it is not meant for business but more than his need, then such a person is also not entitled to receive Zakaat, though he himself is not liable to pay Zakaat.
Mas’alah 2-One who does not possess so much of wealth or has very little even to be sufficient for one day, he is called a poor. Paying to and receiving by such persons of Zakaatt money is in order and permissible.
Mas’alah 3-Large vessels, carpets, shaamiyaanah (canopy) etc. which are needed in certain ceremonies and not in daily use are not included in necessary goods.
Mas’alah 4-The house, wearing apparel and other things of daily use are all necessary possessions and anyone possessing these will not be counted as wealthy whatever may be their value and it is permissible to give him Zakaat. Also books and other necessities of an educated person are included among his necessary possessions.
Mas’alah 5-lf anyone possesses several houses which he has lent out on rent and lives on their income or someone owns a village or two and has income from them, but he has such a large family and dependants that the income does not suffice and lives in strain and also does not possess any such thing upon which Zakaat is essential, then to pay Zakaat to such a person is permissible.
Mas’alah 6-If anyone possesses one thousand rupees, but is also indebted equal to the same amount, then it is permissible to give Zakaat tar him. But if he is indebted for less than one thousand rupees and after deducting the amount of debt so much is left on which Zakaat is due, -then it is not permissible to give him Zakaat, but if the remaining amount is less, then it is permissible.
Mas’alah 7-If a person is very wealthy, but while travelling it so happened that everything was stolen and was left with nothing to return home. Then it is permissible for such a person to receive Zakaat. So if a Haajee (pilgrim) spent all his money and was left with no money to return home, though he may be possessing wealth at home, then it is permissible to give him Zakaat.
Mas’alah 8-It is not permissible to give Zakaat to a non-believer. It should be given to Muslims only. But other charity, besides Zakaat, Ushr, Sadqa-e-Fitr and Kaffaarah (recompensation money), is permissible to be given to non-believers.
Mas’alah 9-It is not proper and permissible to build a mosque with Zakaat money, or to arrange funeral and burial of an unclaimed dead body or to pay the debt of a deceased or to spend it in any other item of charity. The obligation of Zakaat will not be discharged unless given to the needy.
Mas’alah 10-It is not proper and permissible to give Zakaat to one's parents or grand-parents etc. (from whom he was born) or to his children or grand children, great-grandsons and maternal grand children, i.e. those who are included in his issues. The husband also cannot give it to his wife or the wife to the husband.
Mas’alah 11-With the exception of the above mentioned relatives, it is permissible to give Zakaat to other relatives such as, brother, sister, niece, maternal niece, uncle, father’s sister, mother’s sister, maternal uncle, step-mother, step-father, step-grand father, mother-in-law and father-in-law etc