(Part No. 8; Page No. 409)  Fatwa no. ( 15353 ) All praise be to Allah Alone, and peace and blessings be upon the Last of the Prophets. To proceed:The Permanent Committee for Scholarly Research and Ifta' has reviewed the question submitted to His Eminence, the Grand Mufty, by His Excellency the Supervisor of the Public Relations at the Charitable Society for Care of the Disabled Children, which was referred to the Committee by the Secretariat General of the Council under no. (numberless), dated 04/07/1313 A.H. The questioner posed the following question:The Administration of the Charitable Saudi Society for Care of Disabled Children is seeking the ways of good which support - by Allah's Might- its activities according to the true Shari`ah. Because we are certain that you sympathize with the humanitarian role played by this Society, we refer to you from time to time to consult you and be enlightened with your opinion on some issues which we are concerned with. As you know (may Allah safeguard you), the Society has found that one of the solutions that it can adopt to pay for the enormous rehabilitative, educational, and treatment services required for the children who need these things is to expand its existing projects, and build new ones for this humanitarian purpose. There is no doubt that these projects are very costly, but Allah will be with us - by Allah's Might- because our orientation has nothing to do with gaining profit or worldly purposes, (Part No. 8; Page No. 410) but, rather, it is a close daily realization of the pressing humanitarian needs (of those children). Affording these projects will be through communicating with the philanthropists in our advancing country who always provide every kind of support for each needy person. We here pose Your Eminence a question related to this subject: Is it permissible for the Society to make use of all or part of the money of Zakah (obligatory charity) received by the Society to contribute to covering the expenses of establishing these charitable projects?We hope that you will kindly answer this question which has been raised by the Financial Committee in its recent meeting. We would also like to know the opinion of Your Eminence about the following:A person who wishes to do good has decided to give the Society a plot of land as Zakah on his real estates and properties after he has estimated the value of the plot and become certain that it covers all or part of the Zakah amount payable by him. Is it permissible for him to do this? We are looking forward to receiving the answer of Your Eminence, may Allah safeguard you!

After pondering over the submitted question, the Committee has answered as follows: Firstly: Allah (Exalted be He) has specified the categories of Zakah recipients in His Words when He says: As-Sadaqât (here it means Zakât) are only for the Fuqarâ’ (poor), and the Masâkin (needy) and those employed to collect (the funds), and to attract the hearts of those who have been inclined (towards Islâm), and to free the captives, and for those in debt, and for Allâh’s Cause, and for the wayfarer (a traveller who is cut off from everything); a duty imposed by Allâh. And Allâh is All-Knower, All-Wise. (Part No. 8; Page No. 411)  Accordingly, it is not permissible to spend Zakah money to establish the projects of the charitable Society, because this is not included in the categories of Zakah recipients, and because the Society is lived on by both poor and rich disabled children. The knowledgeable scholars (may Allah be merciful to them) said that Zakah is not to be spent on building mosques, fencing graves, or printing books. Secondly: It is not permissible for the man to give the Society a plot of land referred to as Zakah on his properties. Rather, the landlord should sell the land or authorize the Society to sell it on his behalf; and when it receives the price, the Society may spend it on the poor who reside in the Society or other poor people.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.