Al-Quran Surah 9. At-Tauba, Ayah 60

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۞ إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ ۖ فَرِيضَةً مِنَ اللَّهِ ۗ وَاللَّهُ عَلِيمٌ حَكِيمٌ


Asad : The offerings given for the sake of God83 are [meant] only for the poor and the needy, and those who are in charge thereof,84 and those whose hearts are to be won over, and for the freeing of human beings from bondage, and [for] those who are overburdened 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.85
Khattab :

Alms-tax is only for the poor and the needy, for those employed to administer it, for those whose hearts are attracted ˹to the faith˺, for ˹freeing˺ slaves, for those in debt, for Allah’s cause, and for ˹needy˺ travellers. ˹This is˺ an obligation from Allah. And Allah is All-Knowing, All-Wise.

Malik : In fact the sadaqat (Zakah) collection is for the poor, the helpless, those employed to administer the funds, those whose hearts need to be won over to the truth, ransoming the captives, helping the destitute, in the Way of Allah and for the wayfarer. That is a duty enjoined by Allah; and Allah is All-Knowledgeable, Wise.
Pickthall : The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allah, and (for) the wayfarers; a duty imposed by Allah. Allah is knower, Wise.
Yusuf Ali : Alms are for the poor and the needy and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to truth); for those in bondage and in debt; in the cause of Allah; and for the wayfarer: (thus is it) ordained by Allah and Allah is full of knowledge and wisdom. 1320
Transliteration : Innama alssadaqatu lilfuqarai waalmasakeeni waalAAamileena AAalayha waalmuallafati quloobuhum wafee alrriqabi waalgharimeena wafee sabeeli Allahi waibni alssabeeli fareedatan mina Allahi waAllahu AAaleemun hakeemun
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Asad   
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Asad 83 See note [81] above.
Asad   
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Asad 84 I.e., the officials entrusted with the collection and administration of zakah funds.
Asad   
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Asad 85 These eight categories circumscribe all the purposes for which zakah funds may be expended. By "those whose hearts are to be won over" are apparently meant such non-Muslims as are close to understanding and, perhaps, accepting Islam, and for whose conversion every effort should be made, either directly or indirectly (i.e., by means of the widest possible propagation of the teachings of Islam). As regards the expression fi 'r-riqab ("for the freeing of human beings from bondage"), which relates both to the ransoming of prisoners of war and to the freeing of slaves, see surah {2}, note [146]. The term al-gharimun describes people who are overburdened with debts contracted in good faith, which - through no fault of their own - they are subsequently unable to redeem. The expression "in God's cause" embraces every kind of struggle in righteous causes, both in war and in peace, including expenditure for the propagation of Islam and for all charitable purposes. Regarding the meaning of ibn as-sabil ("wayfarer"), see surah {2}, note [145].

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Yusuf Ali   
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Yusuf Ali 1320 Alms or charitable gifts are to be given to the poor and the needy and those who are employed in their service. That is, charitable funds are not to be diverted to other uses, but the genuine expenses of administering charity are properly chargeable to such funds. Who are the needy? Besides the ordinary indigent, there are certain classes of people whose need is great and should be relieved. Those mentioned here are: (1) men who have been weaned from hostility to Truth, who would probably be persecuted by their former associates, and require assistance until they establish new connections in their new environment: (2) those in bondage, literally and figuratively: captives of war must be redeemed: slaves should be helped to freedom-, those in the bondage of ignorance or superstition or unfavourable environment should be helped to freedom to develop their own gifts: (3) those who are held in the grip of debt should be helped to economic freedom: (4) those who are struggling and striving in Allah's Cause by teaching or fighting or in duties assigned to them by the Islamic State, who are thus unable to earn their ordinary living: and (5) strangers stranded on the way. All these have a claim to charity. They should be relieved by individual or organised effort, but in a responsible way. In this verse, the word sadaqat refers to obligatory charity (zakat). See n. 1318 above.

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