Zakat: is the name of what a believer returns out of his or her wealth to the neediest of Muslims for the sake of the Almighty Allah. It is called Zakat because the word Zakat is from Zakaa which means, to increase, purify and bless.
"Of their goods take alms so that thou mightiest purify and sanctify them..." (Al-Qur'an, 9: 103)
"Whoever is entrusted with money of an orphan should trade with it and should not leave it sitting to be used up by charity." (Tirmidhi)
Knowing who qualifies as recipient of Zakat is an important aspect of Zakat collection in Islam. Fortunately, Allah (SWT) has been merciful to us in that He Himself spelled out the people eligible to receive Zakat.
The Lawgiver, Allah has prescribed the minimum amount that is obligatory for Zakat in different ranges of properties, and that minimum amount is known as nisaab.
The obligation of Zakat is mandatory on every Muslim who possesses the minimum Nisaab, whether the person is man, woman, young, old sane or insane. Because the proof of Zakat in Al-Qur'an and Sunnah is general and does not exclude young or insane. Allah (SWT) stated that: "Of their goods take alms so that thou mightiest purify and sanctify them..." (Al-Qur'an, 9: 103)