The saying of the Almighty: "They ask you what they should spend."
2006 - It was mentioned from Salamah b. al-Fadl, Ibn Ishaq narrated to me, from Muhammad b. Abi Muhammad, from 'Ikrimah or Sa'id b. Jubayr, from Ibn 'Abbas: That a group of the companions of the Prophet, may Allah bless him and grant him peace, when they were ordered to spend in the way of Allah, came to the Prophet, may Allah bless him and grant him peace, and said: "O Prophet of Allah, we do not know what this spending is which you have commanded us regarding our wealth, so what should we spend from it?" So Allah revealed regarding that: "And they ask you what they should spend. Say: 'The excess.'" Before that, one would spend his wealth until he found nothing to give in charity, and nothing to eat, until it was given to him in charity.
2007 - I read to Muhammad b. al-Fadl, Muhammad b. 'Ali b. al-Hasan b. Shaqiq narrated to me, Muhammad b. Muzahim informed us, Bukayr b. Ma'ruf narrated to us, from Muqatil b. Hayyan, his saying: "They ask you what they should spend," and it is: spending in voluntary charity.
The saying of the Almighty: "Say, whatever you spend of good is for the parents and the near relatives and the orphans and the needy and the wayfarer."
[The First Aspect]
2008 - Hajjaj b. Hamzah narrated to us, Shababah narrated to us, Warqa' narrated to us, from Ibn Abi Najih, from Mujahid, his saying: "They ask you what they should spend," he said: "They asked, what is for them in that?" [He said]: "Say, whatever you spend of good is for the parents and the near relatives and what is mentioned with them."
2009 - My father narrated to us, Salamah b. Dawud al-'Arudi and Salih b. 'Ubayd Allah both said: Abu al-Malih narrated to us, from Maymun b. Mihran, he recited this verse: "They ask you what they should spend. Say, whatever you spend of good is for the parents and the near relatives and the orphans and the needy and the wayfarer." Then he said: "These are the places for spending; there is no drum mentioned in it, nor a flute, nor wooden figurines, nor the covering of walls."
It was narrated from Muqatil b. Hayyan that he said: "These are the places for the spending of your wealth."
[The Second Aspect]
2010 - Abu Zur'ah narrated to us, 'Amr b. Hammad narrated to us, Asbat narrated to us, from al-Suddi, his saying: "They ask you what they should spend. Say, whatever you spend of good is for the parents and the near relatives," he said: "The day this verse was revealed, there was no Zakat; it was spending, the spending of a man upon his family, and charity which he would give. Then the Zakat abrogated it."
(1). Ibn Kathir 1/367.