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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Is it permissible for a woman to pay the zakah of her wealth to the sons of her deceased daughter?

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Question:
My mother pays the zakah of her wealth to my sister’s sons, knowing that their father has passed away, and their mother has married another man. They live with their mother, and he takes care of them. Is it permissible for her to pay them the zakah of her wealth, or not?

Answer:
If the orphans are from the paternal side, and their mother’s husband takes care of them, treats them well, and provides for their needs, they are not given zakah, because they are self-sufficient. Since their mother’s husband takes care of them and spends on them, they do not need anything for their clothing or otherwise; rather, he is providing for them. So you do not give them zakah, neither from their grandmother nor from anyone else. Furthermore, the grandmother is not permitted to pay zakah to her daughter’s children, nor to her own children, nor to her fathers, nor to her mothers. Zakah is not paid to ancestors or descendants. You do not pay zakah to your father, nor your mother, nor your grandfather, nor your grandmother, nor your children’s children. However, there is no harm in paying it to siblings. It is permissible to pay zakah to a poor brother, a poor sister, a poor maternal uncle, a poor paternal uncle, a poor paternal aunt, a poor maternal aunt, and so on to the rest of the relatives, excluding the parents and the descendants. That is, zakah is not paid to ancestors and descendants, but there is no harm in paying it to the collateral relatives, such as uncles and those beyond them, if they are poor and in need. Yes.
Source قناة «فضيلة الشيخ ابن باز Alsheikh Binbaz»، 083 هل يجوز للمرأة أن تدفع لأبناء ابنتها المتوفي عنها زوجها زكاة؟ للإمام ابن باز — youtube.com

The Arabic text is a machine transcription of the audio recording.

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