Hadith 2368
It is narrated from Sayyiduna Abu Sa'id Khudri (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) said: "It is not lawful for a wealthy person to take zakat money except for five types of wealthy people: he who is a collector of zakat (then he may take wages), or he is in debt, or he buys zakat goods, or he is a fighter in the way of Allah, or his neighbor is poor to whom zakat has been given and that poor person gives (from that zakat wealth) a gift to the wealthy neighbor (then it is permissible for him to take it)."