According to Islamic law, it is well-known that the categories eligible for Zakat are limited to eight specific types, a matter altogether agreed upon and substantiated in the Quran and Sunnah. These categories deserve Zakat due to legitimate reasons and wisdom within Islamic jurisprudence. However, scholars have differed in defining the concept of these categories, in determining whether some categories persist or cease to exist at certain times, and in the ruling regarding the allocation of Zakat among some categories over others. There is also a debate on whether all these categories should be encompassed in Zakat distribution. Scholars have discussed the possibility of expanding the understanding of these eight categories or extending Zakat to similar categories or those related to them, considering the necessities of the time and the requirements of different Islamic societies. This research sheds light on the rulings related to the distribution of Zakat among the eight specified categories and the extent of their inclusivity. The research problem lies in the divergence of opinions among scholars, some advocating for a broader interpretation while others prefer a narrower view, and the extent to which the legitimate interests are considered in this regard. The research adopts a descriptive-analytical approach by gathering texts and studies from the works of past and contemporary scholars concerned with this issue, aiming to clarify and highlight its dimensions. It relies on both classical and contemporary Islamic legal sources and references. The expected outcomes of this research aim to benefit Zakat recipients, ensuring their interests are met and aiding them in fulfilling their material needs through Zakat. One of the significant findings emphasizes the necessity for Zakat institutions to adhere to Sharia principles in disbursing Zakat, contributing to the benefit of Islamic societies without conflicting with textual evidence and general Islamic principles.
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