Surah At-Tawbah, ayah 60

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

Innamas-sadaqātu lil-fuqarā'i wal-masākīni wal-'āmilīna 'alayhā wal-mu'allafati qulūbuhum wafir-riqābi wal-ghārimīna wafī sabīlillāhi wabnis-sabīli farīdatam minallāhi wallāhu 'alīmun hakīm

Zakāh expenditures are only for the poor and for the needy and for those employed for it487 and for bringing hearts together [for Islām] and for freeing captives [or slaves] and for those in debt and for the cause of Allāh and for the [stranded] traveler - an obligation [imposed] by Allāh. And Allāh is Knowing and Wise.

Footnotes

487 By the state to collect, guard and distribute the zakāh.