سورة At-Taubah ( The Repentance ) - الآية 60

The obligatory charity* is only for the destitute and the really needy, and those who collect it, and for those in whose hearts the love of Islam needs to be instilled**, and to free slaves, and to debtors, and in Allah's cause***, and to the traveller; this is decreed by Allah; and Allah is All Knowing, Wise. (* This applies only to Zakat. ** The new convert to Islam. *** To the fighter having no provisions for holy war.)