But, from one point of view, spending it in these eight...

But, from one point of view, spending it in these eight instances depends on the social necessities, and from another point of view, it depends on the attitude of the Islamic government. These eight sites are as follows: The poor; The indigent (the needy); The officials appointed over them; Those whose hearts are to be reconciled; To free the captives; The debtors, For the cause of Allah; and the wayfarer.

The explanation of the first and the second group (the poor and the indigent) has been referred to before. The third group, the officials appointed over them, are all those persons who take trouble for: collecting alms, protecting them, distributing and accounting them. Therefore, their rage is paid from alms-tax itself. The fourth group are those people who are not eager to embrace Islam. Then, by spending a portion of alm-tax, their hearts can be absorbed.

The payment of alms-tax for absorbing the hearts is not in the sense of their embracing Islam for money, but it is for creating a preparation in them that they obtain some understanding, and then they may have Faith. The fifth aspect is to spend it in the way of freeing the captives and striving against the act of enslavement. The sixth aspect of spending alms-tax is for the debtors.

There are some debtors who have innocently contracted some debts, like those who have last all their properties in a fire accident, in a flood, and in other natural events. Such persons are counted in this item.

Imam Sādiq (as) said: “Any believer or Muslim who dies and leaves a debt, which is not based on corruption and immoderation, it is upon Imam to pay that debt.” The seventh site is for the cause of Allah which encompasses any godly efforts of the faithful, such as: religious preachings, Holy Struggle, services of comfort of life, and solving the difficulties of the Muslims. The eighth aspect is the wayfarer.

A wayfarer is a person who is rich in his own town but, in the course of travel, accidentally, he has no money and is helpless. The Effects of Poor-tax in the Society Poor-tax is a factor of wealth adjustment. Poor-tax is a practical thank for the things that Allah has given to that person. Poor-tax decreases the class divisions of the society, and wipes out the rancour between the poor and the rich.

Poor-tax survives the spirit of generosity and grace in man, and decreases mammonism and material dependence in him. Poor-tax is a support for social securing of the deprive.