1. Zakāt cannot be given to the Sayyid(Sādāt) family.

2. Zakāt cannot be given to immediate antecedents such as parents, grandfather, etc. In the same manner one's descendants such as children and grandchildren, cannot be given zakāt. A husband and wife cannot give zakāt to each other.

3. Zakāt contributions cannot be given to such institutions or organizations that do not give the rightful recipients (Masārif) possession of zakāt, but instead use zakāt funds for construction, investment or salaries.  Zakāt must be given in the ownership of the eligible individuals.

4. Zakāt cannot be given to non-Muslims.

5. If one cannot determine whether the recipient is needy or not, it is better to make certain before giving zakāt. If zakāt is given without inquiry and subsequently it is known that the recipient is wealthy, the zakāt is not valid. It has to be given again.

6. Zakāt will not be fulfilled by purchasing books for an institution, or land purchased for public utility and made waqf.

7. Zakāt cannot be used for the kafn (shroud) of a deceased person who has no heirs.

8. Zakāt cannot be given as salary or amount due upon a contract.

9. Zakāt cannot be given to construct a masjid, school, etc.

10. A dead person’s debt cannot be paid from Zakāt.