Tahdhīb al-Aḥkām 4, record 129 of the digital edition

Translation

And Ali ibn Ibrahim ibn Hashim mentioned in the Book of Tafsir the detailed explanation of these eight categories, and he (Ali ibn Ibrahim) said: The Scholar, Imam al-Sadiq (a.s), peace be upon him, explained them and said: (First category) “‘The poor’ are those who do not ask, because of the saying of almighty Allah (swt), Mighty and Majestic, in Surah al-Baqarah (and Surah At-Tawbah 9:60): ‘(Charity is) for the needy who are too engaged in the cause of Allah (swt) to move about in the land (for work). Those unfamiliar with their situation will think they are not in need (of charity) because they do not beg. You can recognize them by their appearance. They do not beg people persistently. Whatever you give in charity is certainly well known to Allah (swt).’ (Surah Al-Baqarah 2:273) (Second category) “And ‘the needy’ are the people of religions; men, women, and children have entered into them.” (Third category) “And ‘those who work over it’ are the collectors and gatherers in taking it, collecting it, and preserving it until they deliver it to the one who distributes it.” (Fourth category) “And ‘those whose hearts are to be reconciled,’ they are a people who professed the oneness of Allah (swt) and cast off the worship of those besides the almighty Allah (swt), but the recognition had not entered their hearts that Prophet Muhammad (saws) is the Messenger of Allah (swt), may Allah (swt) bless him and his family. So the Messenger of Allah (swt), may Allah (swt) bless him and his family, used to reconcile them, teach them, and make them recognize, so that they might recognize. Thus He (saws) assigned for them a share in the charities so that they might recognize and become inclined.” (Fifth category) “And ‘in the necks’ refers to a people upon whom expiations have become obligatory in accidental killing, in zihar, in oaths, and in killing game within the sanctuary, and they do not have that with which they may expiate, while they are believers. So Allah (swt) assigned for them a share in the charities so that expiation may be made on their behalf.” (Sixth category) “And ‘the debtors’ are a people upon whom debts have fallen, which they spent in obedience to Allah (swt) without extravagance. Thus it is obligatory upon the Imam to pay on their behalf and release them from the wealth of the charities.” (Seventh category) “And ‘in the way of Allah (swt)’ refers to a people who go out for jihad and do not have that by which they may gain strength, or a people from among the believers who do not have that by which they may perform Hajj, or in all paths of good. Therefore, it is upon the Imam to give them from the wealth of the charities until they become able for Hajj and jihad.” (Eight category) “And ‘the son of the way’ refers to the needy travellers of the road (wayfarers), those who are in journeys in obedience to Allah (swt), then they are cut off and their wealth is lost. Therefore, it is upon the Imam to return them to their homelands from the wealth of the charities.”

Translation: Haydar Ali Shaykh ibn Muhammad — published with the edition, reproduced verbatim.