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.
The expiation for breaking an oath should be paid to the poor and needy; those who are at the barest minimum for an acceptable level of living. It is also permissible to pay the expiation for breaking an oath to those who cannot afford to pay utility bills or taxes that are due or to those who cannot afford marriage. These categories of people are eligible recipients of Zakah and expiation because they are considered needy. Allaah The Exalted Says (what means): {…So its expiation is the feeding of ten needy people from the average of that which you feed your [own] families...} [Quran 5:89] Jalaal Ad-Deen Al-Mahalli said, “A needy person is someone who has an income that does not fully suffice for meeting his basic needs. For example, if what he owns or earns is seven or eight (Dinars) but he needs ten to live on, then he is considered needy. Our view regarding what should be considered as basic needs is food, drink, clothes, housing, and all the other needs that are essential for a an acceptable standard of living for the person and his dependants, without extravagance or stinginess.”
Ash-Shihaab Ar-Ramli, may Allaah have mecry upon him, reported on the authority of Ibn Al-Bazri “If the person who receives can afford to eat, drink and pay for shelter, but he needs to get married and cannot afford it, he may be given the expiation to get married with it, because this contributes to the fulfillment of his basic needs.”
Allaah Knows best.