A:
In the Ayah (Qur'anic verse) of Surah Al-Tawbah, Allah specifies the categories of Zakah recipients, saying:
As-Sadaqât (here it means Zakât) are only for the Fuqarâ’ (poor), and the Masâkin (needy) and those employed to collect (the funds), and to attract the hearts of those who have been inclined (towards Islâm), and to free the captives, and for those in debt, and for Allâh’s Cause, and for the wayfarer (a traveller who is cut off from everything)
The Prophet (peace be upon him) said to
Mu`adh when he sent him to
Yemen:
Tell them that Allah has enjoined upon them - Muslims - the paying of Zakah to be taken from the rich and given to the poor among them.
(Agreed upon its authenticity)
Accordingly, it is not permissible to give Zakah to non-Muslims except for Al-Mu'allafatu Qulubuhum. (Part No. 10; Page No. 29) As for the sacrifice, there is no harm in giving a non-Muslim neighbor or relative a part of it, since it is a general form of Sadaqah (voluntary charity) [not restricted to any particular category].May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.