Those individuals for whom taking Zakaat and Sadqa is Forbidden
Zakaat and Sadqa are Forbidden for the Prophet
First Hadith
It is narrated on the authority of Hadhrat Anas (May Allah be well pleased with him), he says that the Holy Prophet (Sallallahu wa sallam) was passing by when he saw a date that was (lying) on the ground. On seeing this, the Prophet said: If I did not fear that this is a Sadqa, I would have eaten it (but I am not eating it out of the apprehension that it is a Sadqa)
Bukhari and Muslim have unanimously related this Hadith.
Second Hadith
It is narrated on the authority of Hadhrat Abu Hurairah (May Allah be well pleased with him), he says that when food would be presented before the Holy Prophet (Sallallahu alaihi wa sallam), he would ask: Is this a gift or sadqa? If the answer would be Sadqa, the Prophet would ask the Companions (who are not from the Ahl al Bayt): You please have it. If the answer would be gift, then the Holy Prophet (Sallallahu alaihi wa sallam) would eat along with the Companions.
Bukhari and Muslim have unanimously related this Hadith.
It is Forbidden for the Hashemites to take Zakaat or Sadqa
First Hadith
It is narrated on the authority of Hadhrat Abu Hurairah (May Allah be well pleased with him), he says: (Once) Hadhrat Hasan bin ‘Ali (May Allah be well pleased with them) took a date of Zakaat (as stated in Mirqaat) and put it into his mouth. (On seeing this) The Holy Prophet (Sallallahu alaihi wa sallam) said to him Kikh, Kikh (meaning spit it out, spit it out) so that he may remove that date from the mouth. After this, the Holy Prophet (Sallallahu alaihi wa sallam) said: (By way of explanation) Don’t you know that we (the Hashemites) don’t consume Zakaat or sadqa.
Bukhari and Muslim have unanimously related this Hadith.
Discussion on giving Zakaat to the Hashemite folk
This Hadith says: We (the Hashemites) don’t consume Zakaat or Sadqa). On this basis, it is written in Durre Mukhtaar that Zakaat and Sadqa must not be given to the Hashemites. Thus, ostensibly giving Sadqa to the Hashemites is categorically wrong. ‘Allama ‘Ayni has written that a Hashemite giving Zakaat to another Hashemite is permissible although what is correct is that this is also impermissible as stated in Nahr. It is written in Sharh an Niqaaya that Imam Tahaawi has related on the authority of Imam Abu Hanifa (May Allah shower His Mercy on him) that in these times, it is permissible for the Hashemites to take all kinds of charities and the prohibition of not taking Sadqa was restricted to the times of the Holy Prophet (Sallallahu alaihi wa sallam) as the Hashemites would get a 5th share from the war booty, which was dispensed with after the demise of the Holy Prophet (Sallallahu alaihi wa sallam). Because of this, accepting charities is permissible for the Hashemites. Imam Tahaawi has also said that we follow this opinion that it is permissible for the Hashemites to take Zakaat and Sadqa.
Second Hadith
It is narrated on the authority of Hadhrat ‘Abdul Muttalib (May Allah be well pleased with him), he says that the Holy Prophet (Sallallahu alaihi wa sallam) said: These Sadqa are the filth of people (i.e. of their wealth which purify them and their wealth, thus), neither are they lawful for Hadhrat Muhammad (Sallallahu alaihi wa sallam) nor for the progeny of Hadhrat Muhammad (Sallallahu alaihi wa sallam).
Muslim has related this Hadith.
Details of those Hashemites for whom taking Sadqa is Forbidden
This Hadith says that Sadqa is not lawful for Hadhrat Muhammad (Sallallahu alaihi wa sallam) and for the progeny of Hadhrat Muhammad (Sallallahu alaihi wa sallam). In this regard it is written in Mishkaat and in Ash’atul Lama’aat that here the “progeny of Muhammad” (Sallallahu alaihi wa sallam) means the close relatives of the Hashemites, who are:
The progeny of Harith bin ‘Abdul Muttalib, the progeny of ‘Abbas bin ‘Abdul Muttalib, the progeny of Hadhrat ‘Ali bin Abi Talib, the progeny of Ja’afar bin Abi Talib, the progeny of ‘Aqeel bin Abi Talib. The same is mentioned in Hidaaya.
[Excerpted from Noor ul Masabeeh, Vol. 4, Kitaab uz Zakaat]