Is it permissible to give zakat to a disbeliever?

It is not permissible to give zakat to a disbeliever, unless they are among those whose hearts are to be reconciled (al-mu'allafah qulubuhum). This is based on the Almighty's saying: "Indeed, zakat expenditures are only for the poor and the needy and those employed to collect [zakat] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler - an obligation [imposed] by Allah. And Allah is Knowing and Wise." And based on the Prophet's saying to Mu'adh: "It is to be taken from their wealthy and given to their poor," meaning the poor among the Muslims. Giving it to a disbelieving person whose heart is to be reconciled is either to encourage them towards Islam or to avert their harm from the Muslims.