It is narrated from Sayyiduna Abu Sa'id Khudri (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: Zakat is not lawful for the wealthy, except for these five persons: the collector of zakat, the one who buys zakat property in exchange for his own property, the one who pays off someone else's debt (i.e., takes responsibility for payment), the one who fights in the way of Allah, and the wealthy person to whom a zakat-receiving needy person gives a gift.