Those who are allowed to give zakat

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1. The poor eldest son of a rich man.
2. The poor wife of a rich man.
3. It is permissible to give zakat to the poor father of a child, even if he is rich.
4. It is makrooh to send zakat to the needy in another village or town while there are poor people in their own village and town. It is not makrooh only if the poor in other villages and towns are relatives of the giver of zakat or are poorer than the poor in their own countryside. If a person pays zakat ahead of time, there is no harm in sending it to the poor in other villages and towns.
5. Gifts given to the children of poor relatives for the purpose of zakat are also replaced by zakat.
6. Gifts given to the poor men and women on holidays and other festivals with the intention of zakat are also used instead of zakat.
7. All categories that receive zakat, except those who collect zakat, must be poor.

islam.ziyouz.com/zakot

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