Firstly: Defining Those Whose Hearts are to Be Won
Those whose hearts are to be won are those who are hoped to soften towards Islam, or to keep away their harm, or to strengthen their faith.
Secondly: The Ruling of Giving Charity to Those Whose Hearts are to Be Won
Those whose hearts are to be won are from the eight valid avenues of charity expenditure. Their share remains, unabrogated and not lifted. It is according to the contextual need and the benefit. Wherever these lie, this share may be exercised. This is overall the position of the Shafi`is,  Shafi`is conditioned Islam in those whose hearts are to be won, like a new Muslim for example, or a powerful leader whose followers may be guided. As for the disbeliever, he cannot receive it without difference over the matter among them. Hanbalis, Zahiris, a position among Malikis, and a group of the Salaf. It is also the chosen position of Abu `Ubayd al-Qasim ibn Sallam, Ibn Rushd, Ibn Qudamah, Ibn Taymiyyah, al-Shawkani, and the decision of the Islamic Fiqh Academy as part of the Organisation of Islamic Cooperation.