سورة At-Taubah ( The Repentance ) - الآية 60

As-Sadaqat (i.e., Zakah) are only for the Fuqara', and Al-Masakin and those employed to collect (the funds); and to attract the hearts of those who have been inclined (towards Islam); and to free the captives; and for those in debt; and for Allah's cause, and for Ibn As-Sabil; a duty imposed by Allah. And Allah is All-Knower, All-Wise.