يَسْـَٔلُونَكَ مَاذَا يُنفِقُونَ ۖ قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍۢ فَلِلْوَٰلِدَيْنِ وَٱلْأَقْرَبِينَ وَٱلْيَتَٰمَىٰ وَٱلْمَسَٰكِينِ وَٱبْنِ ٱلسَّبِيلِ ۗ وَمَا تَفْعَلُوا۟ مِنْ خَيْرٍۢ فَإِنَّ ٱللَّهَ بِهِۦ عَلِيمٌۭ
They ask you, [O Muhammad], what they should spend. Say, "Whatever you spend of good is [to be] for parents and relatives and orphans and the needy and the traveler. And whatever you do of good - indeed, Allah is Knowing of it."
Translation · Saheeh International
Ibn Kathīr (abridged)
Who deserves the Nafaqah (Spending or Charity)
Muqatil bin Hayyan said that this Ayah was revealed about the voluntary charity. The Ayah means, `They ask you (O Muhammad ) how they should spend,' as Ibn `Abbas and Mujahid have stated. So, Allah explained it for them, saying:
قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَلِدَيْنِ وَالاٌّقْرَبِينَ وَالْيَتَـمَى وَالْمَسَـكِينَ وَابْنِ السَّبِيلِ
(Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin and the wayfarer,") meaning, spend it on these categories or areas. Similarly, a Hadith states (that those who deserve one's generosity the most, are):
«أُمَّكَ وَأَبَاكَ وَأُخْتَكَ وَأَخَاكَ ثُمَّ أَدْنَاكَ أَدْنَاك»
(Your mother, father, sister, brother, the closest and then the farthest (relatives).)
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