Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah] 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 Knowing and Wise” {Quran 9:60}
Zakat al–Mal (commonly called “Zakat“) is due when a person’s wealth reaches the nisab amount and can be paid anytime during the year. Zakat must be used to directly assist those in need; a few examples are feeding them, clothing them, sheltering them or educating them.
Zakat al-Mal is calculated by taking 2.5% of his/her total wealth.