At Tawbah, 60 Ayah
9:60
۞ إِنَّمَا ٱلصَّدَقَٰتُ لِلۡفُقَرَآءِ وَٱلۡمَسَٰكِينِ وَٱلۡعَٰمِلِينَ عَلَيۡهَا وَٱلۡمُؤَلَّفَةِ قُلُوبُهُمۡ وَفِي ٱلرِّقَابِ وَٱلۡغَٰرِمِينَ وَفِي سَبِيلِ ٱللَّهِ وَٱبۡنِ ٱلسَّبِيلِۖ فَرِيضَةٗ مِّنَ ٱللَّهِۗ وَٱللَّهُ عَلِيمٌ حَكِيمٞ ٦٠
'Innamā Aş-Şadaqātu Lilfuqarā'i Wa Al-Masākīni Wa Al-`Āmilīna `Alayhā Wa Al-Mu'uallafati Qulūbuhum Wa Fī Ar-Riqābi Wa Al-Ghārimīna Wa Fī Sabīli Al-Lahi Wa Aibni As-Sabīli ۖ Farīđatan Mina Al-Lahi Wa ۗ Allāhu `Alīmun Ĥakīmun
Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler - an obligation [imposed] by Allah . And Allah is Knowing and Wise.