All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His Slave and Messenger.
It is not permissible to give Zakah for the construction of graveyards, for the categories of the due recipients of Zakah are clearly defined in the Quranic verse in which Allaah The Exalted Says (what means): {Zakah expenditures are only for the poor and for the needy and for those employed to collect [Zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allaah and for the [stranded] traveler – an obligation [imposed] by Allaah. And Allaah is Knowing and Wise}[Quran 9:60] What is intended by {the cause of Allaah} in the noble verse, as held by the majority of scholars, is Jihaad, not all ways of goodness.