9:60
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.
Ali explains that charitable contributions are intended primarily for the poor, the needy, and those who are responsible for administering charitable distributions. In this context, the administrative expenses associated with managing charitable funds are considered legitimate uses of those resources. However, the funds themselves should not be diverted to purposes unrelated to their intended beneficiaries (Ali, 1989).
Ali further clarifies that the category of the needy includes not only individuals experiencing general poverty but also several additional groups whose circumstances require assistance. These include individuals who have recently embraced the truth and may face hostility or persecution from their former communities, requiring support while they establish themselves in new social environments. The category also encompasses those in various forms of bondage, both literal and figurative. This includes captives of war who require redemption, enslaved individuals seeking freedom, and people constrained by ignorance, superstition, or adverse social conditions who require assistance to develop their potential. Additionally, individuals burdened by debt who require economic relief, those engaged in efforts undertaken for the sake of God—such as teaching, defending the community, or performing duties assigned by the Islamic state—and travelers stranded far from home are also considered eligible recipients. Ali notes that all these groups have legitimate claims to charitable support and that such assistance should be provided through responsible individual or organized efforts. In this verse, the term ṣadaqah specifically refers to obligatory charity (zakāh) rather than voluntary charitable giving (Ali, 1989).