To which categories can obligatory Zakat (almsgiving) be distributed?
General Chapter
Al-Mughni
Book of Deposits
Primary text
Obligatory Zakat is strictly limited to the eight categories mentioned in Quran 9:60: the poor, the needy, those employed to collect it, those whose hearts are to be reconciled, freeing slaves, debtors, in the cause of Allah, and for the wayfarer. This distribution is a prescription from Allah. The term 'Sadakat' here specifically means the obligatory Zakat, excluding voluntary charity, expiations, vows, and bequests. There is no known disagreement among scholars that Zakat cannot be given outside these categories.
Supporting text
A view is narrated from 'Ata' and Al-Hasan that money spent on building bridges and roads counts as permissible charity. However, the former view is sounder because the use of the particle 'Innama' (verily/only) in {Indeed, the charitable offerings are only for the poor...} (Quran 9:60) serves to restrict and negate everything else.