﴿ ۞ إِنَّمَا ٱلصَّدَقَٰتُ لِلْفُقَرَآءِ وَٱلْمَسَٰكِينِ وَٱلْعَٰمِلِينَ عَلَيْهَا وَٱلْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِى ٱلرِّقَابِ وَٱلْغَٰرِمِينَ وَفِى سَبِيلِ ٱللَّهِ وَٱبْنِ ٱلسَّبِيلِ ۖ فَرِيضَةًۭ مِّنَ ٱللَّهِ ۗ وَٱللَّهُ عَلِيمٌ حَكِيمٌۭ ﴾

“The offerings given for the sake of God are [meant] only for the poor and the needy, and those who are in charge thereof, and those whose hearts are to be won over, and for the freeing of human beings from bondage, and [for] those who are over burdened with debts, and [for every struggle] in God's cause, and [for] the wayfarer: [this is] an ordinance from God - and God is all-knowing, wise.”

Allah then explained who is entitled to these alms, saying: (The alms are only for the poor) for the folk of the Platform (and the needy) among the pilgrims, (and those who collect them) i.e. the collectors of alms, (and those whose hearts are to be reconciled) by giving them gifts such as Abu Sufyan and his companions. These were 15 men, (and to free the captives) the captives who want to ransom themselves (and the debtors) those who incurred debts to fulfil works which are for the obedience of Allah, (and for the cause of Allah) and for the fighters for the cause of Allah, (and (for) the wayfarers) guests, the passer-by; (a duty imposed by Allah) an allotment from Allah for these. (Allah is Knower) of these, (Wise) regarding that which He has ordained for these categories of people.