Is Zakat permissible to be given to one's wife?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
There is a consensus among scholars that a man cannot give his Zakat to his wife. This prohibition is established because the wife's maintenance (nafaqah) is an established obligation upon the husband. Giving her Zakat allows him to fulfill this obligatory maintenance using the Zakat funds, which is analogous to giving her Zakat as a means of general support, thus rendering it impermissible.
Supporting text
A second view permits the wife to give her Zakat to her husband. This is supported by the Hadith where the Prophet directed Zainab to give her charity to her husband and children. Furthermore, the husband's maintenance is not obligatory upon the wife, so giving him Zakat is like giving it to a non-relative, unlike the wife whose maintenance is obligatory upon the husband. This view argues that the basis is permissibility, and the evidence for prohibition is weak, often pertaining only to voluntary charity or being unauthenticated.