وَمِنْهُمْ مَنْ يَلْمِزُكَ فِي الصَّدَقَاتِ فَإِنْ أُعْطُوا مِنْهَا رَضُوا وَإِنْ لَمْ يُعْطَوْا مِنْهَا إِذَا هُمْ يَسْخَطُونَ ﴿۵۸﴾ وَلَوْ أَنَّهُمْ رَضُوا مَا آتَاهُمُ اللَّهُ وَرَسُولُهُ وَقَالُوا حَسْبُنَا اللَّهُ سَيُؤْتِينَا اللَّهُ مِنْ فَضْلِهِ وَرَسُولُهُ إِنَّا إِلَى اللَّهِ رَاغِبُونَ ﴿۵۹﴾ إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِنَ اللَّهِ وَاللَّهُ عَلِيمٌ حَكِيمٌ ﴿۶۰﴾

﴾58﴿ Wa minhum mai yalmizuka fis sadaqaati fa-in u'too minhaa radoo wa illam yu'taw minhaaa izaa hum yaskhatoon
﴾59﴿ Wa law annahum radoo maaa aataahumul laahu wa Rasooluhoo wa qaaloo hasbunal laahu sayu'teenallaahu min fadlihee wa Rasooluhooo innaaa ilallaahi raaghiboon
﴾60﴿ Innamas sadaqaatu lilfuqaraaa'i walmasaakeeni wal 'aamileena 'alaihaa wal mu'al lafati quloobuhum wa fir riqaabi walghaarimeena wa fee sabeelil laahi wabnis sabeeli fareedatam minal laah; wal laahu 'Aleemun Hakeem

﴾58﴿ And some of them are those who criticize you in distributing the Zakat So if they are given it, they are happy with it, and if they are not given it, then they are suffocated by it
﴾59﴿ And if they had been truly pleased with what Allah and His Messenger had given them, they would have said, Sufficient for us is Allah Soon Allah will give us of His bounty and His Messenger (to distribute). Indeed, we are the ones who seek Allah
﴾60﴿ It is only that Zakat is given to the poor and needy, to those who are appointed to it, and to those whose hearts are made good And in freeing the slaves, and in debt, and in the way of Allah, the Exalted And to the passengers It is prescribed by Allah, the Exalted, and Allah is All-Knowing, All-Wise

[58] This too is a punishment for the hypocrites, and it highlights three of their reprehensible traits.
This verse is evidence that anyone who objects to a single statement of the Prophet is a hypocrite.
Likewise, anyone who engages in religious matters for financial gain is also a hypocrite.
A similar point is made in verse (20) of Surah Al-Baqarah.
[59] This is an encouragement toward good character, through which one is saved from hypocrisy.
(وَلَوْ) – its consequence is omitted, meaning: it would have been better for them.
(وَرَسُولُهُ) – what is meant by “the giving of the Messenger of Allah (May Allah bless him and give him peace)” here is the distribution of spoils of war and zakat by the command of Allah.
This is clarified in an authentic hadith: “I am only a distributor, and Allah is the One who gives.”
So the argument of the polytheists that the Prophet also has control over benefit and harm is incorrect, because here giving refers to distribution.
(إِلَى اللَّهِ) – the meaning is: we do not desire wealth, but we seek the pleasure of Allah the Exalted.
[60] This verse explains the categories of zakat recipients, and its main purpose is to refute the hypocrites who objected to the Prophet (May Allah bless him and give him peace) regarding the distribution of charity.
There are many opinions about the difference between a poor person (faqir) and a destitute person (miskin). The well-known view is that a faqir has something to live on, but it is less than the required amount (nisab), while a miskin has nothing at all.
The second opinion is the opposite. This distinction applies when both are mentioned together. But when mentioned separately, both terms refer to the needy in general.
(الْعَامِلِينَ) – refers to those appointed by the leader to collect zakat from the wealthy. Even if they themselves are wealthy, they can still receive zakat as compensation for their work, since they are serving the poor.
This includes writers, distributors, collectors, assessors, guards, and others involved in the process.
(وَالْمُؤَلَّفَةِ قُلُوبُهُمْ) – this category has several types:
1. Those who openly accepted Islam but whose faith was weak – zakat was given to them to soften their hearts.
2. Disbelievers who were likely to embrace Islam – zakat was given in the hope of drawing them closer.
There is a difference of opinion on whether their share was abrogated after the Prophet’s death. The stronger view is that in times of weakness of Islam, giving this share is still applicable. This opinion is also favored by Ibn Kathir.
(الْغَارِمِينَ) – refers to those who incurred debts in a good cause, for the benefit of the general public, or to reconcile two conflicting groups. Even if such a person is wealthy but his wealth is insufficient to cover the debt, he is eligible to receive zakat.
(وَفِي سَبِيلِ اللَّهِ) – refers to warriors (ghazis) who receive zakat to cover their battle expenses.
This also includes seekers of Islamic knowledge and those who call others to the religion.