Yahya related to me from Zayd ibn Aslam from Ata ibn Yasar thatthe Messenger of Allah, may Allah bless him and grant him peace, said,"Zakat is not permissible for someone who is not in need except forfive:
someone fighting in the way of Allah, someone who collectszakat, someone who has suffered (financial) loss (at the hands ofdebtors), someone who buys it with his own money, and some one who hasa poor neighbour who receives some zakat and gives some as a presentto the one who is not in need."Malik said, "The positionwith us concerning the dividing up of zakat is that it is up to theindividual judgement of the man in charge (wali). Whichever categoriesof people are in most need and are most numerous are given preference,according to how the man in charge sees fit. It is possible that thatmay change after one year, or two, or more, but it is always those whoare in need and are most numerous that are given preference, whatevercategory they may belong to. This is what I have seen done by peopleof knowledge with which I am satisifed."Malik said, "Thereis no fixed share for the collector of the zakat, except according towhat the imam sees fit."
USC-MSA web (English) reference: Book 17, Hadith 30
Arabic reference: Book 17, Hadith 607