It is as our Master al-Sadiq said: "Inward Zakat has inward people for whom an inward Zakat of wealth is mandatory—that by which the servant draws near to his Master. Indeed, believers and scholars are in three classes: among them is the weak one for whom Zakat is not permissible, and among them is the one for whom it is permissible to bring out all the Zakat by which the servant draws near to his Master. Among them is he for whom half of a Zakat is permissible, according to the extent of his knowledge and the strength of his understanding; and among them is he for whom a quarter of a qirat is permissible.

As for the one for whom the "Full Zakat" is permissible: he is the Perfect Gnostic Believer [Al-Mu'min al-'Arif al-Kamil] who revives his brothers with knowledge, sermons, beautiful reports, and favored verses. He forbids what Allah has forbidden and commands what Allah has commanded. His inward and outward are equal in a single state. He possesses no backbiting, no slander, no deception, no envy, no malice, and no doubt. He does not desire for his brother except what he desires for himself. He is pure of certainty, sound of religion, chaste, generous, kind, understanding, expert, and a liberating scholar—this is his description.

As for the one for whom "Half Zakat" is permissible: he is the one who reads the inward books but does not know what they are [their essence] and does not act upon them.