The Holy Quran 9:60 — Surah At-Tawbah
Arabic text
۞ إِنَّمَا ٱلصَّدَقَـٰتُ لِلْفُقَرَآءِ وَٱلْمَسَـٰكِينِ وَٱلْعَـٰمِلِينَ عَلَيْهَا وَٱلْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِى ٱلرِّقَابِ وَٱلْغَـٰرِمِينَ وَفِى سَبِيلِ ٱللَّهِ وَٱبْنِ ٱلسَّبِيلِ ۖ فَرِيضَةً مِّنَ ٱللَّهِ ۗ وَٱللَّهُ عَلِيمٌ حَكِيمٌ
Translation
Alms (zakaah) are only for the poor (who have nothing or very little), the destitute (people whose total wealth is less than the value of Nisaab), the orphans, those appointed to collect them (zakaah), those whose hearts have to be reconciled (a group that existed only during the time of Rasulullaah ﷺ), for (the freedom of) slaves, for those (genuinely) in debt (who are not merely stalling payment), for (those striving in) the path of Allaah (and have no means) and for the traveller (who has no means). This is ordered (as obligatory) by Allaah. Allaah is All Knowing, The Wise (Allaah knows best who should receive zakaah and it is therefore not permissible for man to decide that any other group of persons besides the above groups should receive zakaah).
Tafsir (excerpt) — Tafsir Usmani
The recipients of zakat: since the Prophet ﷺ had been taunted over the distribution of sadaqah (charity), [Allah] warns that the method of distributing charity has been laid down by Allah. He has specified the heads of expenditure of charity and the like and placed the list in the hands of the Prophet ﷺ.
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