At Tawbah Ayah 60

۞ إِنَّمَا ٱلصَّدَقَـٰتُ لِلْفُقَرَآءِ وَٱلْمَسَـٰكِينِ وَٱلْعَـٰمِلِينَ عَلَيْهَا وَٱلْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِى ٱلرِّقَابِ وَٱلْغَـٰرِمِينَ وَفِى سَبِيلِ ٱللَّهِ وَٱبْنِ ٱلسَّبِيلِ‌ۖ فَرِيضَةً مِّنَ ٱللَّهِ‌ۗ وَٱللَّهُ عَلِيمٌ حَكِيمٌ ٦٠ 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.