Musannaf Ibn Abi Shaybah

Hazrat Mujahid says that there are three types of people among the debtors. The first is the person whose wealth was lost in a flood, the second is the person whose wealth was burned by fire, and the third is the person who has dependents but does not have wealth, and he takes a loan to spend on his family.

Hazrat Abu Ja'far says that the Imam should allocate some (wealth) for the debtor.

Hazrat Ma'qil says that I asked Hazrat Imam Zuhri about the meaning of "Gharimeen." He replied that it refers to people in debt and travelers, even if they are wealthy.

It is narrated from Hazrat Abdullah bin Amr (may Allah be pleased with him) that the Noble Prophet (peace and blessings be upon him) said: Charity (Zakat) is not lawful for the wealthy and the strong.