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يَسْأَلُونَكَ مَاذَا يُنْفِقُونَ قُلْ مَآ أَنْفَقْتُمْ مِّنْ خَيْرٍ فَلِلْوَالِدَيْنِ وَٱلأَقْرَبِينَ وَٱلْيَتَامَىٰ وَٱلْمَسَاكِينِ وَٱبْنِ ٱلسَّبِيلِ وَمَا تَفْعَلُواْ مِنْ خَيْرٍ فَإِنَّ ٱللَّهَ بِهِ عَلِيمٌ
-Al-Baqarah ( البقرة )

Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

(They ask thee (O Muhammad)) and this was before the verse of inheritance was revealed (what they shall spend) to whom they should give in charity. (Say: That which ye spend for good) of your wealth ((must go) to parents and near kindred) later, giving charity to parents was abrogated by the verse on inheritance (and orphans) He says: give in charity to the orphans (and the needy) the needy among people (and the wayfarer) the guest who drops by. (And whatsoever good ye do) whatever wealth you spend on these, (lo! Allah is Aware of it) Allah knows it as He knows your intention and He will reward you for it.

Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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