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Allah the Highest says:

«Alms are for the poor and the needy and those employed to ad-

minister the (funds); for those whose hearts have been (recently)

reconciled (to Truth); for those in bondage and in debt; in the

cause of Allah; and for the wayfarer: (Thus is it) ordained by Al-

lah, and Allah is Full of Knowledge and Wisdom»

Al-Tawbah (60)