"The alms are only for the poor and the needy." Al-Hasan said: The poor person is one who sits in his house and does not ask, while being in need. The needy person is one who asks. "And those employed to collect them," meaning: for the alms, those who strive to gather them. God, Glorified and Exalted is He, has assigned them a share in them. "And for those whose hearts are to be reconciled," people whom the Prophet, peace and blessings of God be upon him, used to give to in order to reconcile their hearts thereby so that they might embrace Islam. God, Glorified and Exalted is He, assigned them a share; among them are: Abu Sufyan ibn Harb and Uyaynah ibn Hisn. "And for the freeing of captives," meaning: every slave. "And for those in debt," whoever has a debt or liability [incurred] not through corruption. "And in the way of God," one who has no [provisions] is helped; he is given from it. "And for the wayfarer," the traveler when he is stranded. God has assigned for these [categories] a share in them.

Ali and Ibn Abbas said: It is merely a designation that God, Glorified and Exalted is He, has established, so in whichever class among them you place it, it shall suffice you.