It is not permitted to disburse [the bequest] except to those eligible among the people of his town. If he bequeaths to the poor alone, the indigent are included, and if he bequeaths to the indigent, the poor are included, for they are one category in matters other than Zakat, unless he mentions both categories, which indicates that he intended a distinction between them. It is recommended to distribute to as many of them as possible, to pay them according to their need, and to begin with the relatives of the testator, as we mentioned in the Book of Zakat.

Section: If he bequeaths something to Zayd and to the indigent, then Zayd receives half of the bequest. This is the opinion of Abu Hanifa and Muhammad. Muhammad also stated: Zayd receives a third and the indigent receive two-thirds, because the minimum of a plural is two. Al-Shafi'i said: He is treated as one of them; if he covers them all, he is given like one of them, and if he divides [the bequest] among three of them, he is treated as one of them. His companions related two other views; the first is like our school, and the second is that he receives a fourth of the bequest, because the minimum of a plural is three, so when he is added to them, they become four. Our argument is that he assigned the bequest to two parties, so it must be divided between them, just as if he had said: "To Zayd and to Amr." Furthermore, if he were to bequeath to the Quraysh and the Tamim, they would not be shared among them according to their number or the number of those given from among them; rather, it is divided between them in halves, and the same applies here. If Zayd is indigent, he is not given anything from the share of the indigent. Al-Hasan and Ishaq held this view as well, because conjoining them with him indicates a distinction between them, as the appearance of the text implies differentiation between the conjuncted and the one to whom it is conjoined, and because allowing that would lead to allowing the payment of the entire amount to him, while the wording requires the contrary. As for if the bequest is to a group whose number can be encompassed and restricted, such as saying: "This is for Zayd and his brothers," then it is possible that he is treated as one of them because he created a partnership between him and them in a manner that does not allow for the exclusion of any of them, so they are equal in it, just as if he said: "This is for you." It is also possible that it is like the previous case.

Section: If he says: "Purchase slaves with my third, and set them free," it is not permitted to disburse it to the mukatab (contractual slaves).