Tafsir of Surah At-Tawba 9:60
﴿إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ فَرِيضَةً مِّنَ اللَّهِ وَاللَّهُ عَلِيمٌ حَكِيمٌ﴾
Translation of the meaning
Zakāh expenditures are only for the poor and for the needy and for those employed for it and for bringing hearts together [for Islām] and for freeing captives [or slaves] and for those in debt and for the cause of Allāh and for the [stranded] traveler - an obligation [imposed] by Allāh. And Allāh is Knowing and Wise.
English Translation - Noor International Center — v1.1.2 · QuranEnc.comThe words of the two imams are given in their original Arabic, verbatim, with references.
Shaykh al-Islam Ibn Taymiyyah
ولما قرن بينهما في قوله: {إنما الصدقات للفقراء والمساكين} صارا نوعين.«مجموع الفتاوى» 10/175