Zakat recipients
In one sentenceThe eight categories entitled to Zakat in Islamic law: the poor, the needy, those who administer it, those whose hearts are to be reconciled, freeing captives, those in debt, in the cause of God, and the stranded traveler.
Simply put
An individual paying the Zakat on his wealth himself must give it to these categories only, and not to those he is obliged to support, such as parents and children.
A business that is a Zakat payer pays its Zakat to ZATCA, and the competent authorities deliver it to those entitled.
Example
An employee paid the Zakat on his savings: he gave part to a poor family he knows and part to a person who could not repay a debt he took on for a lawful need. Both are among the recipients.
Don't confuse it with
Zakat payerThe Zakat payer is the one who pays Zakat, and the recipients are those entitled to it.