إِنَّمَا الصَّدَقَاتُ لِلْفُقَرَاءِ وَالْمَسَاكِينِ وَالْعَامِلِينَ عَلَيْهَا وَالْمُؤَلَّفَةِ قُلُوبُهُمْ وَفِي الرِّقَابِ وَالْغَارِمِينَ وَفِي سَبِيلِ اللَّهِ وَابْنِ السَّبِيلِ ۖ فَرِيضَةً مِّنَ اللَّهِ ۗ وَاللَّهُ عَلِيمٌ حَكِيمٌ
“Zakat is only for the poor and the needy, for those employed to administer it, for those whose hearts are attracted [to the faith], for [freeing] slaves, for those in debt, for Allah's cause, and for [needy] travelers. [This is] an obligation from Allah. And Allah is All-Knowing, All-Wise.”
Defines the 8 zakat categories, revealed answering the man with the straggly beard (Dhu al-Khuwaysira) who accused the Prophet ﷺ of injustice in this ghanima/sadaqah distribution -- same incident as the adjacent verses 9:58-59 already linked to this event.