At-Tawba 9:60

Alms [i.e., zakah] is only for the poor and the needy; those in charge of it; those whose hearts may be attracted [to Islam]; for freeing those in bondage; for those in debt; for the cause of Allah; and for [the stranded] traveler[54] – as ordained by Allah, for Allah is All-Knowing, All-Wise.

[54] See 2:83, 2:273.

Zakāh expenditures are only for the poor and for the needy and for those employed for it[487] 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.

[487] By the state to collect, guard and distribute the zakāh.

60. As-Sadaqât (here it means Zakât ) are only for the Fuqarâ’ (poor), and Al-Masâkin [16] (the poor) and those employed to collect (the funds), and to attract the hearts of those who have been inclined (towards Islâm), and to free the captives, and for those in debt, and for Allâh’s Cause (i.e. for Mujahidûn - those fighting in a holy battle), and for the wayfarer (a traveller who is cut off from everything); a duty imposed by Allâh. And Allâh is All-Knower, All-Wise.

[16] (V.9:60) See the footnote of (V.2:83) and also see (V.2:273).

The alms are only for the poor and the needy, and those who collect them, and those whose hearts are to be reconciled, and to free the captives and the debtors, and for the cause of Allah, and (for) the wayfarer; a duty imposed by Allah. Allah is Knower, Wise.