What is the ruling on giving zakat to an institution that provides healthcare services for ENT patients?

Zakat is one of the pillars of Islam; its categories of expenditure have been clearly designated in the verse, "Indeed, the zakat expenditures are only for the poor and the needy, and those employed to collect [zakat], and for bringing hearts together [for Islam], and for freeing captives [or slaves], and for those in debt, and for the cause of Allah, and for the [stranded] traveler—an obligation [imposed] by Allah. And Allah is All-Knowing and Wise” (Quran, 9:60).

The majority of scholars stipulate that zakat must be transferred to the ownership of the poor and needy, enabling them to decide how best to fulfill their needs which they know better than anyone else. This condition of direct transfer is emphasized in sources such as:

• Al-Mabsut, by the Hanafi scholar al-Sarakhsi,
• Mughni al-Muhtaj, by the Shafi’i scholar Shams al-Din al-Khatib al-Shirbini, and
• Al-Mughni, by the Hanbali scholar Ibn Qudama.

Accordingly, the aim of zakat is to suffice the poor and needy and to cover their living expenses; its purpose is human development rather than physical construction. The primary concern must be to ensure that the poor and needy have access to clothing, food, housing, education, healthcare, and all necessities of life. This aligns with the fundamental wisdom of zakat which scholars have expressed as “satisfying the needs of the Muslims,” as mentioned in Jami‘ al-Bayan by Imam Abu Ja‘far al-Tabari (11/523).

The Prophet (peace and blessing be upon him) specifically mentioned the poor and needy in the hadith of Mu‘adh (may Allah be pleased with him) as he prepared him for his mission in Yemen. He said, “If they obey you in that, then inform them that Allah has mandated the payment of zakat from their wealth, to be taken from their rich and given to their poor” (Bukhari and Muslim). This includes meeting the healthcare needs of the poor and needy, whether for otolaryngological conditions or other diseases, either by directly giving the zakat funds for them to allocate according to their priorities and needs, or by obtaining their permission to cover their treatment expenses on their behalf. This upholds the principle of transferring zakat ownership to the poor and needy, allowing them to dispose of it themselves or through authorized representation.

The ruling

In light of the above, it is permissible to allocate zakat funds to the poor and needy patients received by the institution. However, it is necessary to give zakat directly to them, enabling them to spend it themselves on their medical treatment and other needs. Alternatively, the institution may seek their permission to spend the zakat on their behalf. This is because zakat funds are the rightful due of the poor from the wealth of the rich, and its distribution must be carried out in accordance with applicable laws and regulations.

And Allah the Almighty knows best.