Imaam Ibn Qudaamah Al-Maqdisi -rahimahullaah said:
The attributes of those people who are most deserving of zakah within the eight categories of legally qualified beneficiaries are as follows:
♦ Attaqwaa.
Zakah should be given out to the righteous and pious people who have renounced the luxuries of the dunya world and devoted themselves to Allah alone.. This helps and makes their journey easy and they will hasten to pray for the donor.
♦ I’lm.
The recipient should be chosen from among the people of knowledge and wisdom, this will assist and support them in attaining and the spreading the knowledge within the society. Thus, this strengthens the sharia in general.
♦ The recipient should be among those people who are sincere in faith and always shows their gratitude to Allah and also believes that all blessings flows from Allah alone without any intermediary.
♦ The recipient should be a person who has remained anonymous among people and kept his need to himself not complaining to others. In this context, Allah says;
(يحسبهم الجاهل أغنياء من التعفف) [البقرة ٢٧٣].
“The ignorant one thinks them to be rich on account of their abstaining from begging.”
♦ The recipient should be one burden with a large family, disabled by illness or encumbered with debt.
♦ The zakah should be given first to the close relatives. This will strengthen the ties of kinship.
Allaahu A’alam
Baarakallaahu feekum