Sahih al-Bukhari #1378

Obligatory Charity Tax (Zakat)
The Prophet (p.b.u.h) said, "The best charity is that which is practiced by a wealthy person. And start giving first to your dependents."
Narrated by Narrated Abu Huraira:

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لِلْفُقَرَآءِ ٱلَّذِينَ أُحْصِرُوا۟ فِى سَبِيلِ ٱللَّهِ لَا يَسْتَطِيعُونَ ضَرْبًۭا فِى ٱلْأَرْضِ يَحْسَبُهُمُ ٱلْجَاهِلُ أَغْنِيَآءَ مِنَ ٱلتَّعَفُّفِ تَعْرِفُهُم بِسِيمَٰهُمْ لَا يَسْـَٔلُونَ ٱلنَّاسَ إِلْحَافًۭا ۗ وَمَا تُنفِقُوا۟ مِنْ خَيْرٍۢ فَإِنَّ ٱللَّهَ بِهِۦ عَلِيمٌ
[Charity is] for the poor who have been restricted for the cause of Allah, unable to move about in the land. An ignorant [person] would think them self-sufficient because of their restraint, but you will know them by their [characteristic] sign. They do not ask people persistently [or at all]. And whatever you spend of good - indeed, Allah is Knowing of it.
يَسْـَٔلُونَكَ مَاذَا يُنفِقُونَ ۖ قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍۢ فَلِلْوَٰلِدَيْنِ وَٱلْأَقْرَبِينَ وَٱلْيَتَٰمَىٰ وَٱلْمَسَٰكِينِ وَٱبْنِ ٱلسَّبِيلِ ۗ وَمَا تَفْعَلُوا۟ مِنْ خَيْرٍۢ فَإِنَّ ٱللَّهَ بِهِۦ عَلِيمٌۭ
They ask you, [O Muhammad], what they should spend. Say, "Whatever you spend of good is [to be] for parents and relatives and orphans and the needy and the traveler. And whatever you do of good - indeed, Allah is Knowing of it."
وَإِن كَانَ ذُو عُسْرَةٍۢ فَنَظِرَةٌ إِلَىٰ مَيْسَرَةٍۢ ۚ وَأَن تَصَدَّقُوا۟ خَيْرٌۭ لَّكُمْ ۖ إِن كُنتُمْ تَعْلَمُونَ
And if someone is in hardship, then [let there be] postponement until [a time of] ease. But if you give [from your right as] charity, then it is better for you, if you only knew.
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خُذْ مِنْ أَمْوَٰلِهِمْ صَدَقَةًۭ تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ ۖ إِنَّ صَلَوٰتَكَ سَكَنٌۭ لَّهُمْ ۗ وَٱللَّهُ سَمِيعٌ عَلِيمٌ
Take, [O, Muhammad], from their wealth a charity by which you purify them and cause them increase, and invoke [Allah 's blessings] upon them. Indeed, your invocations are reassurance for them. And Allah is Hearing and Knowing.
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فَـَٔاتِ ذَا ٱلْقُرْبَىٰ حَقَّهُۥ وَٱلْمِسْكِينَ وَٱبْنَ ٱلسَّبِيلِ ۚ ذَٰلِكَ خَيْرٌۭ لِّلَّذِينَ يُرِيدُونَ وَجْهَ ٱللَّهِ ۖ وَأُو۟لَٰٓئِكَ هُمُ ٱلْمُفْلِحُونَ
So give the relative his right, as well as the needy and the traveler. That is best for those who desire the countenance of Allah, and it is they who will be the successful.

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