Muwatta Malik, Book 17, Hadith 607 (In-Book) ⓘ

Yahya related to me from Zayd ibn Aslam from Ata ibn Yasar that the Messenger of Allah, may Allah bless him and grant him peace, said, "Zakat is not permissible for someone who is not in need except for five: someone fighting in the way of Allah, someone who collects zakat, someone who has suffered (financial) loss (at the hands of debtors), someone who buys it with his own money, and some one who has a poor neighbour who receives some zakat and gives some as a present to the one who is not in need." Malik said, "The position with us concerning the dividing up of zakat is that it is up to the individual judgement of the man in charge (wali). Whichever categories of 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 that may change after one year, or two, or more, but it is always those who are in need and are most numerous that are given preference, whatever category they may belong to. This is what I have seen done by people of knowledge with which I am satisifed." Malik said, "There is no fixed share for the collector of the zakat, except according to what the imam sees fit."

حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنْ زَيْدِ بْنِ أَسْلَمَ، عَنْ عَطَاءِ بْنِ يَسَارٍ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم قَالَ ‏ "‏ لاَ تَحِلُّ الصَّدَقَةُ لِغَنِيٍّ إِلاَّ لِخَمْسَةٍ لِغَازٍ فِي سَبِيلِ اللَّهِ أَوْ لِعَامِلٍ عَلَيْهَا أَوْ لِغَارِمٍ أَوْ لِرَجُلٍ اشْتَرَاهَا بِمَالِهِ أَوْ لِرَجُلٍ لَهُ جَارٌ مِسْكِينٌ فَتُصُدِّقَ عَلَى الْمِسْكِينِ فَأَهْدَى الْمِسْكِينُ لِلْغَنِيِّ ‏" ‏ ‏.‏ قَالَ مَالِكٌ الأَمْرُ عِنْدَنَا فِي قَسْمِ الصَّدَقَاتِ أَنَّ ذَلِكَ لاَ يَكُونُ إِلاَّ عَلَى وَجْهِ الاِجْتِهَادِ مِنَ الْوَالِي فَأَىُّ الأَصْنَافِ كَانَتْ فِيهِ الْحَاجَةُ وَالْعَدَدُ أُوثِرَ ذَلِكَ الصِّنْفُ بِقَدْرِ مَا يَرَى الْوَالِي وَعَسَى أَنْ يَنْتَقِلَ ذَلِكَ إِلَى الصِّنْفِ الآخَرِ بَعْدَ عَامٍ أَوْ عَامَيْنِ أَوْ أَعْوَامٍ فَيُؤْثَرُ أَهْلُ الْحَاجَةِ وَالْعَدَدِ حَيْثُمَا كَانَ ذَلِكَ وَعَلَى هَذَا أَدْرَكْتُ مَنْ أَرْضَى مِنْ أَهْلِ الْعِلْمِ ‏.‏ قَالَ مَالِكٌ وَلَيْسَ لِلْعَامِلِ عَلَى الصَّدَقَاتِ فَرِيضَةٌ مُسَمَّاةٌ إِلاَّ عَلَى قَدْرِ مَا يَرَى الإِمَامُ ‏.‏