Sayyiduna Abu Sa'id Khudri (may Allah be pleased with him) narrates that the Messenger of Allah (peace and blessings be upon him) said: "The wealth of zakat is lawful only for five people: the collector (worker) who collects zakat, the second is the person who buys zakat wealth from him, the third is the man who is in debt, the fourth is the person who fights in the way of Allah, and the fifth is the needy person to whom zakat was given and he then gifted some of it to a wealthy person." Imam Abu Bakr (may Allah have mercy on him) says that in my book, these words from Ibn 'Askar are not present: "or a person in debt."