It will be seen that six kinds of people fall under the first head. The first are fuqarā’ (pl. of faqīr), derived from faqr which means the breaking of the vertebrae of the back, and faqīr therefore means literally a man who has the vertebrae of his back broken or one afflicted by a calamity (LL). Apparently it refers to disabled people, who, on account of some defect, are unable to earn their living. The second are masākīn (pl. of miskīn), which is derived from sakana meaning it became still or motionless. Miskīn therefore signifies one caused by poverty to have little power of motion (LL.). There exists a good deal of difference as to the real distinction between the two words faqīr and miskīn; but, keeping the literal significance in view, the real distinction appears to be that faqīr is one who is disabled from earning on account of some physical disability, while miskīn is one who, though physically fit to earn a living, is unable to do so on account of poverty or lack of resources. The miskīn is the needy man who, if given a little help, can earn a livelihood for himself. The unemployed would fall in this category.

These are the two chief classes for whose benefit the institution of zakāt is maintained, and hence they are separated from others by a mention of the establishment. The other groups falling in this class are also of persons who stand in need of help for some sufficient reason. There are al-mu’allafati qulūbu-hum, those whose hearts are made to incline to truth, that is, people who are in search of truth but unable to find means to have access to it on account of poverty. In this category would also fall new converts to Islām who are deprived of the means of their subsistence because of their conversion. Then there are the captives, or those who have been deprived of their liberty, and are unable to regain it by their own exertion. The freeing of slaves falls in this category. Then there are the debtors who are unable to pay off their own debts, and, lastly, there are the travellers who are stranded in a foreign country or in a distant place, and are unable to reach their homes.

There are two other heads of expenditure of zakāt, the first of which is the maintenance of an establishment and office for the collection of zakāt. This shows that zakāt was meant to be collected at some central place, and then distributed, and the maintenance of people who did this work was a charge under this head. The Holy Qur’ān , therefore, does not allow the giving away or spending of zakāt according to the