Tafsir of At-Tawbah 9:60

"Alms are only for the poor" This is a restriction of the category of alms to the enumerated classes, signifying that they are exclusive to them and do not extend to others. It is as if it were said: "They are only for them, not for anyone else." Similar to this is your saying: "The Caliphate is only for the Quraysh," meaning it does not go beyond them and cannot be for others.

It is permissible to distribute them among all these classes or to some of them; this is the school of Abu Hanifa (may Allah be pleased with him). Hudhayfah, Ibn Abbas, and others among the Companions and Successors (may Allah be pleased with them) said: "Whichever of these classes you place them in, it suffices you." Said ibn Jubayr (may Allah be pleased with him) said: "If I were to look at a household of Muslims who are poor and chaste, and I gave it to them, it would be more beloved to me."

According to Al-Shafi'i (may Allah be pleased with him), it is necessary to distribute them among all eight classes. Ikrimah (may Allah be pleased with him) also held that they must be divided among the eight classes. Al-Zuhri wrote to Umar ibn Abd al-Aziz regarding the distribution of alms among the eight classes.

{ والعاملين عليها } "And those employed to collect them": The collectors who gather them.

{ والمؤلفة قلوبهم } "And those whose hearts are to be reconciled": Noblemen among the Arabs whom the Messenger of Allah (peace and blessings of Allah be upon him) would reconcile so that they might embrace Islam, giving them a portion of it when the Muslims were few in number.

{ والرقاب } "And for freeing captives": The Mukatabun (slaves with a contract of manumission) who are assisted from it. It is also said: Prisoners of war. It is also said: Purchasing slaves to set them free.

{ والغارمين } "And for those in debt": Those burdened by debts who do not possess enough wealth beyond that to reach the Nisab (threshold for Zakat). It is also said: Those who took on financial liabilities (for reconciliation) and became indebted and burdened by them.

{ وفى سبيل الله } "And in the cause of Allah": The poor among the warriors and the pilgrims who are stranded.

{ وابن السبيل } "And for the wayfarer": The traveler cut off from his wealth; he is poor where he is, though wealthy where his property is.

{ فريضة من الله } "An obligation from Allah": This functions as an emphatic verbal noun (masdar), because the statement "Alms are only for the poor" means "Allah has obligated the alms for them." It is also recited as faridatun (in the nominative case), meaning "that is an obligation."

If you ask: Why did the preposition shift from li (for) to fi (in) for the last four categories? I say: To signal that they are more firmly established in their entitlement to receive charity than those mentioned previously. Fi denotes a vessel, alerting us that they are the most worthy recipients in whom alms should be placed, making them the intended destination. This is because freeing captives involves liberation from servitude or imprisonment; freeing the indebted involves salvation and rescue; the poor warrior or the stranded pilgrim combines poverty with worship; and the wayfarer combines poverty with estrangement from family and wealth. The repetition of fi in the phrase { وفى سبيل الله وابن السبيل } indicates a preference for these two over the captives and the indebted.

If you ask: How does this verse appear in the midst of the mention of the hypocrites and their schemes? I say: By designating these specific classes as the sole recipients of alms, it indicates that the hypocrites are not among them. This cuts off their greed, signals their exclusion and deprivation, and shows they are far removed from these funds. What business do they have with them? What authority do they have to speak about them or slander the one who distributes them (may the blessings and peace of Allah be upon him)?