Surah At-Tawba 9:60 — translation and meaning

Obligatory charity should be distributed to: 1) the poor, those who hardly own anything and this is not hidden from people, either because of the obvious distress of their situation or because of what they tell people about their problems 2) the needy who have some money from working, but not enough for them to live well, whose situation is not drawn attention to; 3) those employed and sent by the Imam to collect it 4) disbelievers, as a sign of friendship, in order to bring them closer to Islam, and those of weak faith, so as to strengthen their faith and prevent evil 5) freeing captives 6) people in debt – who find themselves in debt due to reasonable conditions and not because of extravagance – if they cannot find a way of repaying their debts 7) those striving for the sake of Allah and 8) the traveller who has run out of money. Limiting the distribution of zakat to these people is a duty established by Allah. Allah knows what is in the best interests of His servants, Wise in His planning and law-making.

Source: Al-Mukhtasar Tafsir — Tafsir Center for Quranic Studies.