Q: Have scholars ever divided the categories of Zakat into themes?

A: Classical scholars have divided the meta-categories for different reasons. For example, Ibn al-Munayyir (d.733 AH) categorised the categories into two based on the conjunction Lam and Fi. Ibn Qudamah (620 AH) divided the meta-categories of Zakat into two based on Zakat distribution being revocable or not. Ibn Taymiyyah (d.728 AH) divided the meta-categories into two in relation to why Zakat was being distributed: for the individual needs or for the needs of the Muslim community as a whole .