Al Baqarah, 2:215
Translation:
Yusuf Ali: They ask thee what they should spend (in charity). Say: Whatever ye spend that is good is for parents and kindred and orphans and those in want and for wayfarers. And whatever ye do that is good―Allah knoweth it well.
Dr. Mohsin: They ask you (O Muhammad SAW) what they should spend. Say: Whatever you spend of good must be for parents and kindred and orphans and Al¬Masâkin (the poor) and the wayfarers, and whatever you do of good deeds, truly, Allâh knows it well.
Arabic:
يَسْأَلُونَكَ مَاذَا يُنْفِقُونَ قُلْ مَآ أَنْفَقْتُمْ مِّنْ خَيْرٍ فَلِلْوَالِدَيْنِ وَٱلأَقْرَبِينَ وَٱلْيَتَامَىٰ وَٱلْمَسَاكِينِ وَٱبْنِ ٱلسَّبِيلِ وَمَا تَفْعَلُواْ مِنْ خَيْرٍ فَإِنَّ ٱللَّهَ بِهِ عَلِيمٌ
Audio:
http://transliteration.org/quran/WebSite_CD/MixPure/..\..\WebSite_CD3\Sound2/0022151.mp3
Transliteration:
Yas'alūnaka Mādhā Yunfiqūna Qul Mā 'Anfaqtum Min Khayrin Falilwālidayni Wa Al-'Aqrabīna Wa Al-Yatāmá Wa Al-Masākīni Wa Abni As-Sabīli Wa Mā Taf`alū Min Khayrin Fa'inna Al-Laha Bihi `Alīmun
Tafsir al-Jalalayn:
They will ask you, O Muhammad (s), about what they should expend. This was the question posed by ‘Amr b. al-Jamūh. He was a wealthy elderly man and went to ask the Prophet (s) what and for whom he should expend; Say, to them: ‘Whatever you expend of good (min khayrin, ‘of good’, is an explication of mā, ‘whatever’, covering small and large amounts, and denotes one half of the question represented by the expender; God responds with regard to the one receiving the expenditure, this pertaining to the other half of the question, in the following) it is for parents and kinsmen, orphans, the needy, and the traveller, that is, they are the most deserving of it; and whatever good you may do, by way of expending or otherwise, God has knowledge of it’, and will requite it accordingly.
Tafsir ibn Kathir:
(215. They ask you (O Muhammad ) what they should spend. Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin (the poor) and the wayfarer, and whatever you do of good deeds, truly, Allah knows it well.'')
Who deserves the Nafaqah (Spending or Charity)
Muqatil bin Hayyan said that this Ayah was revealed about the voluntary charity. The Ayah means, `They ask you (O Muhammad ) how they should spend,' as Ibn `Abbas and Mujahid have stated. So, Allah explained it for them, saying:
(قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَلِدَيْنِ وَالاٌّقْرَبِينَ وَالْيَتَـمَى وَالْمَسَـكِينَ وَابْنِ السَّبِيلِ)
(Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin and the wayfarer,'') meaning, spend it on these categories or areas. Similarly, a Hadith states (that those who deserve one's generosity the most, are):
«أُمَّكَ وَأَبَاكَ وَأُخْتَكَ وَأَخَاكَ ثُمَّ أَدْنَاكَ أَدْنَاك»
(Your mother, father, sister, brother, the closest and then the farthest (relatives).)
Maymun bin Mihran once recited this Ayah (2:215) and commented, "These are the areas of spending. Allah did not mention among them the drums, pipe, wooden pictures, or the curtains that cover the walls.''
Next, Allah said:
(وَمَا تَفْعَلُواْ مِنْ خَيْرٍ فَإِنَّ اللَّهَ بِهِ عَلِيمٌ)
(...and whatever you do of good deeds, truly, Allah knows it well.) meaning, whatever you perform of good works, Allah knows them and He will reward you for them in the best manner, no one will be dealt with unjustly, even the weight of an atom.