1. Zakaah cannot be given to the descendants of Rasulullah (sallal laahu alaihi wasallam);
2. Zakaah cannot be given to parents and grandparents. In the same manner one’s children and grandchildren cannot be given Zakaah.
3. A husband and wife cannot give Zakaah to each other.
4. Zakaah contributions cannot be given to such institutions or organizations who do not give the rightful recipients possession of Zakaah, but instead use Zakaah funds for constructions, investment or salaries.