To whom can Zakat be given?

Dear brother, may the peace, mercy, and blessings of Allah be upon you. Zakat is one of the five pillars of Islam and holds great wisdom for the purification of wealth and the establishment of social justice in society. According to the Hanafi school of thought, those to whom Zakat may be given are clearly stated in Surah At-Tawbah, verse 60: "Zakat expenditures are only for the poor and for the needy and for those employed to collect [Zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler." In the foundational Hanafi jurisprudence texts, such as al-Hidayah and Ibn Abidin's Radd al-Muhtar, those eligible to receive Zakat are summarized under the following categories: 1. The Poor and the Needy: Those who do not possess wealth equivalent to the nisab amount to cover their basic needs. 2. The Collectors (Amilin): State officials assigned to collect Zakat. 3. The Debtors: Those whose debts exceed their wealth after covering their basic needs. 4. Those in the Cause of Allah (Fi Sabilillah): According to the majority of Hanafi scholars, this refers specifically to those pursuing religious knowledge and those engaged in Jihad. 5. The Stranded Traveler (Ibn al-Sabil): A traveler who is far from home and has exhausted their resources. In the Hanafi school, Zakat cannot be given to: - Ascendants (parents, grandparents) and Descendants (children, grandchildren). - The wealthy (those who possess the nisab amount). - Non-Muslims. - The descendants of the Prophet (PBUH) (the Banu Hashim). - Spouses cannot give Zakat to each other (because of the obligation of maintenance). Jurisprudential Differences: One of the main differences with other schools is the category of "Mu'allafat al-Qulub" (those whose hearts are to be reconciled). While the Shafi'i school argues that this category remains valid today, the dominant view in the Hanafi school, as stated in al-Mabsut, is that the ruling for this category was abrogated as Islam gained strength. However, some Hanafi scholars have noted that it may continue if there is a specific need. It should be remembered that the most virtuous Zakat is that which is given to one's own needy relatives (who are not under one's obligation of maintenance), as this earns the reward of both Zakat and Silat al-Rahim (maintaining kinship ties). May the Lord accept your charity and grant abundance to your wealth.