Praise be to Allaah.
It is not permissible to give zakaah to a kaafir except if
it is to attract the hearts of those who have been inclined towards
Islam.
Ibn Qudaamah said in al-Mughni (4/106):
We do not know of any
difference of opinion among the scholars regarding the fact that zakaah
cannot be given to a kaafir. Ibn al-Mundhir said: Everyone from whom we
acquired knowledge among the scholars is agreed that a dhimmi (non-Muslim
living under Muslim rule) cannot be given anything from the zakaah, because
the Prophet (peace and blessings of Allaah be upon him) said to
Mu’aadh: “Teach them that they are obliged to give zakaah, to be taken from
their rich and given to their poor.” He specified that it was to be given to
their poor, i.e., the poor Muslims, just as he specified that it was to be
taken from their rich. End quote.
If a kaafir is one of those who is inclined towards Islam,
then he may be given something from the zakaah,
Allaah says (interpretation of the meaning):
“As-Sadaqaat (here it means Zakaah) are only for the
Fuqaraa’ (poor), and Al‑Masaakeen (the poor) and those
employed to collect (the funds); and to attract the hearts of those who have
been inclined (towards Islam); and to free the captives; and for those in
debt; and for Allaah’s Cause (i.e. for Mujaahidoon — those fighting in a
holy battle), and for the wayfarer (a traveller who is cut off from
everything); a duty imposed by Allaah. And Allaah is All-Knower, All-Wise”
[al-Tawbah 9:60]
It is permissible to give
zakaah to a kaafir, if we hope that by giving him something he will become
Muslim.
See al-Sharh al-Mumti’, 6/143-145
Ibn Qudaamah said in al-Mughni, 4/108:
The kaafir should not be
given anything of the zakaah unless he is one of those who are inclined
towards Islam.
It says in al-Mawsoo’ah (14/233):
Zakaah may be given to a
kaafir who we hope will become Muslim, to encourage him to become Muslim
because he is inclined towards Islam. End quote.
Shaykh Ibn Baaz was asked:
Is it correct to give zakaah to a dhimmi?
He replied:
According to the majority of scholars, zakaah cannot be
given to a dhimmi or any other kaafir. This is the correct view, and there
are many verses and ahaadeeth which speak of this. Zakaah is a means of help
given by the Muslims to their poor, and to take care of their needs, so it
must be distributed among their own poor and others among the eight
categories mentioned in the verse, unless there are kaafirs who it is hoped
will become Muslim, namely the leaders who are obeyed among their tribes,
who may be given zakaah in order to encourage them to become Muslim, or so
that they will withhold their evil from the Muslims. Zakaah may also be
given to new Muslims, to strengthen their faith or to encourage their peers
to become Muslim too, or for other reasons that have been stated by the
scholars.
The basic principle concerning that is the verse in which
Allaah says (interpretation of the meaning):
“As-Sadaqaat (here it means Zakaah) are only for the
Fuqaraa’ (poor), and Al‑Masaakeen (the poor) and those
employed to collect (the funds); and to attract the hearts of those who have
been inclined (towards Islam)…”
[al-Tawbah 9:60]
And the Prophet (peace and blessings of Allaah be upon
him) said to Mu’aadh ibn Jabal when he sent him to Yemen:
“Call them to testify that there is no god but Allaah and
that I am the Messenger of Allaah. If they obey you in that, then teach them
that Allaah has enjoined upon them five prayers each day and night. If they
obey you in that, then teach them that Allaah has enjoined upon them charity
(i.e., zakaah) to be taken from their rich and given to their poor.” Agreed
upon.
See also question no. 21384.