Those whose hearts are to be reconciled: do they exist today or are they gone?

Amir said: In the time of the Prophet (peace and blessings be upon him), zakah used to be given to disbelievers to soften their hearts. When Abu Bakr al-Siddiq (may Allah be pleased with him) became caliph, this came to an end.

Abu Ja'far said: Even nowadays, zakah is to be given to those whose hearts are to be reconciled (al-mu'allafah qulubuhum).

Affan said: Hammad was asked about those whose hearts are to be reconciled (al-mu'allafah al-qulub), and he said that al-Hasan said: What is meant by it are those people who enter Islam.

Ma'qil said: I asked Imam al-Zuhri about those whose hearts are to be reconciled (al-mu'allafah al-qulub). He said: What is meant are those Jews and Christians who accept Islam. I said: Even if they are wealthy? He said: Yes, even if they are wealthy.