مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٤٠٥ - UTILIZATION OF ZAKAT

(ii) It may be paid to a miskeen (a destitute person) who leads a harder life than a Fakir (a poor person).
(iii) It may be given to a person who has been appointed by the Holy Imam or his representative to collect Zakat, to keep it in safe custody, to maintain its accounts and to deliver it to the Imam or his representative or the indigent.
(iv) It may be given to those non-muslims who may be inclined to Islam, or may assist the Muslims with the Zakat money in fighting against the enemies.
(v) It may be spent to purchase the slaves who may be faced with difficulties and to set them free.
(vi) It may be given to an indebted person who cannot repay his debt.
(vii) It may be spent in the cause of Allah i.e. for things which are done to seek Divine pleasure for example to construct a masjid, or a school for religious education, or to keep the city clean, or to widen or solidify the roads.
(viii) It may be given to a penniless traveller. Orders relating to these are narrated in the following articles:
١٩٣٤. The obligatory precaution is that a poor and destitute person should not take out of Zakat more than his own expenses and those of the members of his family for one year. And if he possess some money or commodity he should take out of Zakat only an amount equivalent to what he actually needs to meet his expenses for the year.
١٩٣٥. If a person has enough amount to meet his expenses for a year and he spends something out of it and doubts whether or not the remaining amount will be sufficient to meet his expenses for one year, he cannot take Zakat.
١٩٣٦. An artisan, a landowner or a merchant whose income is less than his expenses for one year can take Zakat to meet his needs for the rest of the year and it is not necessary for him