Issue 965: Zakat can be spent on the following eight expenditures:

1- It may be given to the poor. A poor person is one who cannot afford their own as well as their family’s yearly expenses (one who owns some property, industry, or capital through which they can make their yearly expenses is not considered poor).

2- It may be given to the destitute. A destitute person leads even a harder life than a poor person does.

3- It may be given to the person appointed by the Holy Imams or their deputies to collect, keep, spend and keep the accounts of the Zakat they collect, and to deliver it to the poor or to the Holy Imams.

4- It may be given to the non-Muslims who will, as a result, convert to Islam, or assist the Muslims in war.

5- It may be spent on the emancipation of slaves, that is, to buy them and set them free.

6- It may be given to an indebted person who is unable to repay their debts.

7- It may be spent in the way of Allah, that is, to build a mosque or a bridge, or to resurface the roads etc. for the common benefit of Muslims or Islam in any possible way.

8- It may be given to a needy traveler.

Issue 966: As an obligatory precaution, the poor or the destitute should not receive Zakat more then they need to cover their yearly expenses and also those of their family, and if they already have some money or commodities to use during the year, they should just receive Zakat as much as they need to cover the shortfall.

Issue 967: If it is not difficult for a poor person to learn some art or profession, they must learn it and must not be dependent on Zakat; however, they can receive Zakat as long as they are learning.

Issue 968: It is not necessary for the person who gives the Zakat to mention to the poor that it is Zakat that they are receiving. In fact, if it is probable that the poor person becomes ashamed of receiving the Zakat, it is recommended that the giver gives it as a gift; however, they must have the intention of paying Zakat.

Issue 969: A creditor can cancel the debt of a debtor who is unable to repay their debt, and count it as Zakat which they are obliged to pay, even though the debtor may not be poor.

Issue 970: A traveler who has run out of money or whose means of transport is not working may receive Zakat provided that they are not traveling for a sinful purpose, and that they are unable to get to their destination taking a loan or selling some property. Such a traveler may receive Zakat even if they are not poor in their hometown. But if they can provide money to meet their traveling expenses through taking some loan or selling some property in some other place, they should just receive as much Zakat as they need to get to that very place.