According to the Quran, there are eight categories of people - TopicsExpress

According to the Quran, there are eight categories of people (asnaf) who qualify to receive zakat funds Those living in absolute poverty (Al-Fuqarā). Those restrained because they cannot meet their basic needs (Al-Masākīn). The zakat collectors themselves (Al-Āmilīna Alaihā). Non-Muslims who are sympathetic to Islam or wish to convert to Islam (Al-Muallafatu Qulūbuhum). People whom one is attempting to free from slavery or bondage. Also includes paying ransom or blood money (Diyya). (Fir-Riqāb) Those who have incurred overwhelming debts while attempting to satisfy their basic needs (Al-Ghārimīn). Those working in Gods way (Fī Sabīlillāh). Children of the street / Travellers (Ibnus-Sabīl). According to the Hadith, the family of Muhammad should not consume any Zakat. Zakat should not be given to ones own parents, grandparents, children, grandchildren, or spouses. Also, it is forbidden to disburse zakat funds into investments instead of being directly given to those who are in need

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