Musannaf Ibn Abi Shaybah

Hazrat Aamir narrates that in the time of the Holy Prophet (peace and blessings be upon him), zakat was given to the disbelievers to soften their hearts. When Hazrat Siddiq Akbar became the caliph, he put an end to this practice.

Hazrat Abu Ja'far says that even nowadays zakat will be given to the mu'allafatul qulub.

Hazrat Affan says that Hazrat Hammad was asked about "Muallafatul Quloob"? So he replied that Hasan says that by this are meant those people who have entered into Islam.

Hazrat Ma'qil says that I asked Hazrat Imam Zuhri about "Mu'allafatul Quloob"? He replied: Those among the Jews and Christians who accepted Islam are meant. I asked: Even if they are wealthy? He replied: Yes, even if they are wealthy.