And when he informed about their slander regarding the alms and established what is better for them as guidance to salvation, he explained the action of the Messenger of Allah, blessings and peace be upon him, in it. He clarified that he does not act otherwise because it is the truth which cannot be other than it in His complete Sharia. They slandered or abandoned, were ascetic or desired. So he said, expressing with the tool of restriction on what was mentioned: "Indeed, the alms are" meaning: this category with all that it includes from its individuals. It is apparent that he prioritized the most important first, and for this reason, ash-Shafi'i said: the poor are the most in need because he began with them. He said: "for the poor" meaning: those who have nothing or have something that does not suffice them. "And the needy" meaning: those who have no sufficiency, as indicated by: "As for the ship" [Al-Kahf: 79] and as for "a needy person with dust" [Al-Balad: 16]. His restriction indicates that the unrestricted is contrary to it. "And those who are employed therein" meaning: those entrusted with the collection and administration of it. "And those whose hearts are to be reconciled" meaning: so that they may embrace Islam or that others may embrace Islam because of them or that they may remain steadfast in their Islam. Al-Bukhari narrated in the Tafsir and others from Abu Sa'id, may Allah be pleased with him, who said: "Something was sent to the Prophet, blessings and peace be upon him, and he distributed it among four, saying: I am reconciling their hearts. A man said: You have not acted justly! He said: There will emerge from this offspring a people who will leave the religion." And in another narration: "A man sought permission from him to strike his neck, and he said: No, leave him; for he has companions whom one of you would belittle his prayer in comparison to their prayer." The hadith. "And if I reach them, I will surely kill them as 'Aad was killed." And it is not said that the reason is necessitating their killing and not for refraining from them, for his action in the green place - as previously mentioned - is that there is no honor for a prophet except that he, blessings and peace be upon him, has something similar or greater than it by himself or by one of his nation.

And when he finished with these four categories of those who give charity with their own hands, managing it as they wish, as indicated by the expression with the preposition, he mentioned those who are given charity to fulfill their needs, as indicated by the expression "in". He said: "And in freeing captives," meaning: and the mukatabun due to the freeing of their necks from slavery. "And the debtors," meaning: those who have borrowed without committing a sin, what they are given is to be used solely for settling their debts. "And in the way of Allah," meaning: those who have authority over all matters, in spending, carrying, and assisting with weapons and other things. Al-Qaffal transmitted from some of the scholars that he generalized the way, allowing it to be spent on all forms of goodness, such as providing for the deceased and the maintenance of mosques, and similar matters. "And the traveler," which is the traveler who is cut off from his homeland, he is given what will reach him. This indicates that our Messenger, blessings and peace be upon him, did not act in a way that led to their disparagement of him because of it except by a true command. For we have specified for him the people of charity, and he does not deviate from them for anything, as he is standing by what pleases us. If they are from them, he gives them, and if not, he prevents them. Whoever is pleased, is pleased, and whoever is displeased, is displeased. This has been made obligatory, or it is established for the poor while it is a "fard" from Allah, the All-Encompassing in ability and knowledge, for His knowledge that in this is the greatest benefit. This is like a warning against opposing the apparent meaning. "And Allah," meaning: He who has all the attributes of perfection, "is All-Knowing," meaning: He has complete knowledge of what rectifies religion and the world and brings together the hearts of the believers. "Wise," meaning: He makes His actions precise in such a way that no one else can nullify them. Abu Hayyan said: "Indeed, if it was placed for restriction, then the restriction is derived from its wording. And if it was not placed for restriction, then the restriction is derived from the attributes; for the basis of the ruling by the attribute necessitates reasoning by it, and reasoning by something necessitates limiting oneself to it.

The wisdom of zakat from the perspective of the owner is that wealth is beloved; because it acquires what is beloved. Continuing in love for it leads to turning away from Allah, the Giver of it. Therefore, it is wise to remind the owner of the true Owner that He has made it obligatory for him to give out a portion of it. This is to prevent the soul from entirely inclining towards it and to purify the soul from its love for it, and to cleanse it from mere spending on desires. From the perspective of the recipient, when his need for it and the need of the owner, even if hypothetically, come together, there are two reasons for the control over the wealth: one is the acquisition of the owner, and the second is the need of the recipient for it. Thus, both reasons are taken into account as much as possible. The owner is preferred by keeping much, and he gives the recipient a little. Al-Shafi'i applied the verse literally and said: If the owner gives it, the share of the worker falls along with the share of the new converts, and it is directed to the six categories. If the imam distributes it, then it is to be divided into seven, and it is necessary to give three individuals from each category. If any of the categories is not present, his share is returned to the remaining ones, and it is equal among the categories, not among individuals of the category. Abu Hanifah said: It is permissible to give all to one of the categories because the verse made it obligatory that the charity is not taken from them, not that it must be among all the categories. This is the opinion of Umar ibn al-Khattab, Hudhayfah, Ibn Abbas, may Allah be pleased with them, and Sa'id ibn Jubayr, 'Atah, Abu al-Aliyah, and Maymun ibn Mihran.