Explanation that the poor, the needy, those who work on it, and those whose hearts are to be reconciled are given zakah as ownership.

The Shaykh : And look or reflect on the fact that these four categories are entitled to zakah by the preposition "lam" (the letter lām). The "lam" is for the poor, the needy, the workers, and those whose hearts are to be reconciled, because these people are given from the zakah as ownership. They are given from the zakah as ownership, and they are entitled to it as full ownership. For this reason, if we give to a poor person because of his poverty, and then Allah enriches him during the lunar year, he is not required to return what we gave him. Why? Because it is his property.