Shaykh Ibn ‘Uthaymeen said:
If it is said: Which of these eight categories is most deserving of receiving zakaah funds? We say that the most deserving is the one where the need is greatest, because all of them meet the description, so whichever need is greatest should be given priority. Usually the need is greatest among the poor, hence Allaah started with them and said: (interpretation of the meaning):
“As-Sadaqaat (here it means Zakaah) are only for the Fuqaraa’ (poor), and Al‑Masaakeen (the poor) and those employed to collect (the funds); and to attract the hearts of those who have been inclined (towards Islam); and to free the captives; and for those in debt; and for Allaah’s Cause (i.e. for Mujaahidoon — those fighting in a holy battle), and for the wayfarer (a traveller who is cut off from everything); a duty imposed by Allaah. And Allaah is All-Knower, All-Wise”
[al-Tawbah 9:60]. End quote.
Majmoo’ Fataawa Ibn ‘Uthaymeen, 18/question no. 251.