Sunan Sa'id

Sayyiduna Hudhayfah (may Allah be pleased with him) said: These categories have been designated so that they may be recognized, ﴿Indeed, [prescribed] charitable offerings are only for the poor and for the needy and for those employed to collect [zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the stranded traveler﴾, so whichever of these categories you give to, your obligation will be fulfilled.

Abu Wa'il (may Allah have mercy on him) said: Return it and give it to its original rightful recipients. I asked: What should I do with the share of those whose hearts are to be reconciled (mu'allafatu al-qulub)? He said: Distribute it among the other rightful recipients.

Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) was teaching the Qur'an to a man. That man recited «إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ» in a mursal (detached) manner, so Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said: "The Messenger of Allah (peace and blessings be upon him) did not teach me like this!" The man asked: "O Abu Abdur Rahman! How did he teach you?" He replied: "He taught me in this way: ﴿إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ﴾ and he recited it with elongation (madd)."

Sayyiduna Umar bin Al-Khattab (may Allah be pleased with him) said regarding the statement of Allah, the Exalted: “Indeed, charity is only for the poor and the needy” (__QUR_N__): By “the poor” is meant the destitute people among the People of the Book in that era.