the Book of Allah [and the Sunnah] (6) of His Messenger, except through abrogation, and abrogation is not established by mere possibility. Furthermore, abrogation only occurs during the lifetime of the Prophet (peace be upon him), because abrogation occurs through a text (nass), and there is no text after the death of the Prophet (peace be upon him) and the ending of the time of revelation. Moreover, the Quran is not abrogated except by the Quran, and there is no such abrogation in the Quran, nor in the Sunnah. How then could the Book and the Sunnah be abandoned for mere opinions and arbitrary decisions, or for the statement of a Companion or someone else! Given that they themselves do not regard the statement of a Companion (7) as an authority (hujjah) for which an analogy (qiyas) should be abandoned, how then could they abandon the Quran (9) and the Sunnah for it! Al-Zuhri said: "I do not know of anything that abrogated the ruling of those whose hearts are to be reconciled." Moreover, the meaning they mentioned does not contradict the Book and the Sunnah, for independence from them (wealth) does not necessitate the lifting of their ruling; it merely prevents giving to them during the state of independence from them. Whenever the need (10) arises to give to them, they shall be given. This applies to all categories; if a category is missing in a certain period, its ruling falls away for that period only, but if it is found, its ruling returns. This is the case here.

Section: It is not permissible to spend Zakah on other than those whom Allah the Exalted has mentioned, such as building mosques, bridges, water fountains, repairing roads, blocking breaches, shrouding the dead, or providing hospitality to guests, and similar pious deeds which Allah the Exalted did not mention. Anas and al-Hasan said: Whatever you spend on bridges and roads is a valid (11) Sadaqah. The first view is more correct, due to His saying, Glorified and Exalted is He: "Zakah expenditures are only for the poor and for the needy." "Only" (innama) is for restriction and affirmation; it affirms what is mentioned and negates what is other than it, and the mentioned report. Abu