for Allah the Exalted has specified it for the needy. Our companions have differed regarding the mukatab (an enslaved person with a contract of emancipation); al-Qadi, in "al-Mujarrad", and Abu al-Khattab, in "al-Hidayah", stated: It is not permitted to pay it to him. This is the madhhab of al-Shafi'i. Al-Sharif Abu Ja'far and Abu al-Khattab, in their "Masa'il", stated: It is permissible to pay it to him. This is the madhhab of Abu Hanifah and Abu Thawr, because he receives from zakat due to his need, so he is like the needy person. The argument for the first view is that Allah the Exalted has specified it for the needy, and mukatabs are a different category, so it is not permissible to pay it to them, just as with those fighting in the way of Allah or those whose hearts are to be reconciled. Furthermore, the expiation is measured by a day's sustenance for each needy person, and it is dispensed (11) to one who requires it for sustenance, while a mukatab does not receive it for that, so he is not in the same category as the needy person. It differs from zakat, as the wealthy receive from it, namely those fighting in the way of Allah, those who collect it (12), those whose hearts are to be reconciled, and those in debt. Moreover, he is wealthy through his own earnings or through his master, so he is like the collector (amil). There is no disagreement among them that it is not permissible to pay it to a slave, because his support is obligatory upon his master, and he is not from the categories of zakat, nor to a slave mother (umm walad), because she is a slave woman whose support is upon her master and her earnings belong to him, nor to one whose support is obligatory upon him. We have already mentioned this in the section on zakat (13). Regarding paying it to a spouse, there are two views, based on the paying of zakat to them. It is not permissible to pay it to a disbeliever. This is the position of al-Shafi'i. Abu al-Khattab derived a view regarding giving it to them, based on the narration concerning their emancipation. This is the position of Abu Thawr and the People of Opinion (Ashab al-Ra'y), because Allah the Exalted said: "...the feeding of sixty needy persons," and He kept it general, so they are included in this generalization. Our argument is that he is a disbeliever, so it is not permissible to pay it to him, just as with the needy among the belligerent disbelievers (ahl al-harb). The People of Opinion have conceded this, and the verse is specified by those at war, so we draw an analogy to them for all other disbelievers. It is permissible to dispense it to [the adult and the child] (14), if they are of those who eat food. If he wishes to dispense it to a child, he pays it (15) to their guardian, who takes possession for them, for a child’s receipt is not valid. As for those who do not eat food,