Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates: The Prophet Muhammad (peace and blessings be upon him) sent Sayyiduna Umar bin Khattab (may Allah be pleased with him) to collect zakat, so Ibn Jameel, Khalid bin Walid, and Sayyiduna Abbas bin Abdul Muttalib (may Allah be pleased with him) refused to give zakat. The Prophet Muhammad (peace and blessings be upon him) said: Ibn Jameel is only angry because he was poor and Allah Almighty made him prosperous. As for Khalid, you have wronged Khalid; he has already set aside his armors and equipment in the way of Allah. As for Abbas, he is the uncle of the Messenger of Allah, so the payment of his zakat and an equal amount more is my responsibility. Then the Prophet (peace and blessings be upon him) said: Do you not know that a man’s uncle is in the place of the man (the narrator is unsure if these are the words) or in the place of the man’s father. (Imam Ibn Hibban, may Allah have mercy on him, says:): The statement of the Prophet (peace and blessings be upon him) regarding Khalid,“You have wronged Khalid because he has set aside his armors and equipment in the way of Allah,”means: You are wronging him because he has withheld his armors and other equipment from his wealth until he has no wealth left upon which zakat is obligatory. And regarding Sayyiduna Abbas (may Allah be pleased with him), the Prophet’s statement that the payment of an equal amount is my responsibility, means: The payment of their zakat is my responsibility and I am their guarantor, and along with it, I am also the guarantor of an equal amount of charity that will be obligatory upon them next year. Shu‘aib bin Abu Hamzah narrated this report from Abu Zinad, who narrated regarding Sayyiduna Abbas (may Allah be pleased with him) these words:“This is obligatory upon him and along with it, an equal amount is obligatory.”So it is possible that this means that this is charity for them, because the Arabs in their idiom say,“It is obligatory upon him,”meaning that he will receive it. As Allah Almighty says:“These are the ones for whom there is a curse and for them is an evil abode.”This means: There is a curse upon these people. It was not permissible for Sayyiduna Abbas (may Allah be pleased with him) to take zakat. There are two reasons for this. One reason is: He was a wealthy person. It was not permissible for him to take obligatory zakat. The second reason is: He was from the descendants of Hashim, so how could it be that the Prophet Muhammad (peace and blessings be upon him) would forgo the obligatory zakat upon him while it was not permissible for him to take zakat, and the Prophet Muhammad (peace and blessings be upon him) forbade giving zakat to the poor members of his family. As Musa bin Uqbah narrated from Abu Zinad, in which regarding Sayyiduna Abbas (may Allah be pleased with him) these words are mentioned:“So this will be given to them and an equal amount will be given to them along with it.”By this is meant: Its payment is my responsibility on their behalf. Just as Waraqah bin Umar, the narrator, has narrated these words in his narration.