It is dropped if the "those whose hearts are to be reconciled" do not exist, which refers to those who have recently converted to Islam and we need to reconcile their hearts to faith, or to those who were disbelievers and we wanted to reconcile their hearts to Islam, or to those who were disbelievers and we wanted to avert their harm from Islam. This is what happened during the time of Umar (may Allah be pleased with him), as Umar (may Allah be pleased with him) did not give to the "those whose hearts are to be reconciled" due to the lack of the condition for reconciliation. It was narrated by Ubaidah that "Ayinah ibn Hisn and Al-Aqra' ibn Habis came to Abu Bakr (may Allah be pleased with him) and said: 'O Caliph of the Messenger of Allah (peace be upon him), we have a barren land that has no pasture or benefit, so if you see fit to grant it to us, perhaps we can cultivate and farm it.' He mentioned the hadith about the land grant and the witnessing of Umar (may Allah be pleased with him) and his cancellation of it. Umar (may Allah be pleased with him) said: 'Indeed, the Messenger of Allah (peace be upon him) used to reconcile you when Islam was weak, and Allah has now honored Islam. So go and strive your utmost; may Allah not grant you success if you do not strive.'" In Sunan Al-Bayhaqi Al-Kabir 7: 20, thus the share of "those whose hearts are to be reconciled" remains and has not been dropped. If the condition for reconciliation is met, they will receive their share; otherwise, they will not. Similarly, if the condition of poverty is not met in a person, they do not deserve zakat, and whenever the condition of poverty is met in someone deserving, they will receive from the zakat.