The scholars have agreed that it is impermissible to pay zakat to one’s son or father, as long as they are among those whom one is obliged to spend on, because such would be a means of preserving one’s wealth. Furthermore, they have not differed that it is permissible to give them (son and father) whatever one wills of voluntary charity or other than that.
However, they differed on paying zakat to other needy relatives upon whom one is not obliged to spend. It is narrated that Ibn `Abbas permitted it, which is also the opinion of `Ata’, Qasim, Sa`id bin al-Musayyib, Abu Hanifah, Thawri, Shafi`i and Ahmad. They said that doing so is an act of kinship and charity on his part.
Ibn al-Musayyib said, “Those most worthy of the zakat of my wealth are my orphans and those of me (my relatives).”
Mutarrif narrated that Malik was of the view that there is nothing wrong in giving one’s relatives from one’s zakat, as long as he doesn’t give those who are under his care. He said, “I saw Malik give his relatives of his zakat.”
However, Hasan al-Basri and Tawus said that one’s relatives are not to be given anything of zakat.
Also, Ibn al-Mawaz narrated that Malik disliked specifying one’s relatives for one’s zakat, even if spending on them is not obligatory upon him.
[Sharh Sahih al-Bukhari, Ibn Battal (3/423)]
مذاهب الفقهاء في إعطاء الزكاة للأقارب