there are 8 categories mentioned in the following verse of the quraan :"The alms are only for the Fuqara' (the poor), and Al-Masakeen (the needy) and those employed to collect (the funds); and to attract the hearts of those who have been inclined (towards Islam); and to free the captives; and for those in debt; and for Allah's Cause, and for the wayfarer (a traveler who is cut off from everything); a duty imposed by Allah. And Allah is All-Knower, All-Wise." [Al-Quran -9:60]
The eight categories mentioned in the verse above are:
- Fuqaraa: Those who own property in excess of basic necessities but below the value of Nisab
- Masakeen: Extremely poor who possess no wealth whatsoever
- Aamileen: Those persons who are appointed by an Islamic Head of State or Government to collect Zakat; this person does not have to be a needy person to qualify for Zakat
- Muallafatul Quloob: Those poor and needy persons who may have recently converted to Islam; Zakat is given to them with the intentions of solidifying their hearts or to bring them closer to Islam
- Ar-Riqaab: slaves whose masters have agreed to set them free on a payment of a fixed amount; Zakat may be used to purchase their freedom
- Al Ghaarimeen: A person whose debts exceed his assets; to qualify, his/her net assets (after deducting liabilities) must be below the Nisab limit
- Fi Sabeelillah: Those who are away from home in the path of Allah
- Ibnus-Sabeel: A traveler, who, whilst wealthy at his residence, is stranded and in need of financial assistance
reference : http://www.hidaya.org/social-welfare/zakat---alms/who-receives-zakat.HTML
and Allah knows best
