[2:215] They will ask you about what they should expend. Say, 'Whatever you expend of good it is for parents and kinsmen, orphans, the needy, and the traveler; and whatever good you may do, God has knowledge of it'.
They know that the servant does not act alone in what he does, for surely the servant cannot do anything without the leave of his Protector. So apply yourselves in expending as elaborated in the permission, since servanthood is applying yourself wherever the command has you do so.
It is said they do not expend according to the suggestions of whim. Rather, they study the details of the affair and the indications of the law. The 'and' (wāw) in this verse in His saying, and kinsmen and orphans indicates a kind of sequence: first your parents according to what is honourable, then your kinsmen, then those who follow in the stated sequence.