UTILIZATION OF ZAKAT

Holy Quran had described the following eight categories who can be given zakat,in surrah tauba:

1) THE POOR:
Poor and helpless people can be paid zakat.
2)MASAKEEN:
People having means of money but not enough to run their household needs.
3)AAMLEEN ZAKAT:
The people responsible for the collection of zakat and taking it to Bait-ul-Mal can be given zakat.
4)NON-MUSLIMS MUALAFAT UL QULOOB:
Such non Muslims who may convert to Islam if given monetary aid or the Muslims may be saved from their deeds can also paid zakat.
5)IN-DEBTORS
6)IN THE WAY OF ALLAH
7)SLAVES
8)MUSAAFIRS

PROHIBITIONS FOR PAYMENTS OF ZAKAT:
The following persons are prohibited for payment of zakat:
1)strong and healthy persons
2)parents
3)husband will not give zakat to his wife
4)children

RATE OF ZAKAT OF DIFFERENT COMMODITIES

COMMODITIES                   RATE OF ZAKAT
               
Cash                                         2 1/2%
gold,silver                                2 1/2%
ornaments                                2 1/2%
Merchandise                            2 1/2%
gold                                         87.48 gram mes
silver                                        612.36 gram mes
crops                                       948 kg
products
of non
irrigated land                             10%
products of irrigated
lands                                          20%