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Ummah

Surah Al-Baqara · سُوْرَةُ البَقَرَةِ · Juz 2

Q 2:215

يَسْـَٔلُونَكَ مَاذَا يُنفِقُونَ ۖ قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَٰلِدَيْنِ وَٱلْأَقْرَبِينَ وَٱلْيَتَـٰمَىٰ وَٱلْمَسَـٰكِينِ وَٱبْنِ ٱلسَّبِيلِ ۗ وَمَا تَفْعَلُوا۟ مِنْ خَيْرٍ فَإِنَّ ٱللَّهَ بِهِۦ عَلِيمٌ

Translations

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."
Sahih International · EN
Ils t'interrogent: «Qu'est-ce qu'on doit dépenser?» Dis: «Ce que vous dépensez de bien devrait être pour les père et mère, les proches, les orphelins, les pauvres et les voyageurs indigents. Et tout ce que vous faites de bien, vraiment Allah le sait».
Muhammad Hamidullah · FR

Tafsir

Your Companions, O Prophet, ask you what they should spend from their wealth and where they should allocate it. Say to them in reply: Any permissible and pure wealth you spend should be given to parents, close relatives in need, needy orphans, the poor who have no wealth and the traveller who is cut-off from his family and home. Allah knows of any good you do as believers, no matter how small. Nothing is hidden from Him and He will reward you for it.

Al-Mukhtasar fi Tafsir al-Quran · Tafsir Center for Quranic Studies
Read Ibn Kathir (Ibn Kathir (abridged, English))
They ask you (O Muhammad ﷺ) what they should spend. Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin (the poor) and the wayfarer, and whatever you do of good deeds, truly, Allah knows it well. (215) Who deserves the Nafaqah (Spending or Charity) Muqatil bin Hayyan said that this Ayah was revealed about the voluntary charity. The Ayah means, 'They ask you (O Muhammad ﷺ) how they should spend,' as Ibn 'Abbas and Mujahid have stated. So, Allah explained it for them, saying: قُلْ مَا أَنفَقْتُم مِّنْ خَيْرٍ فَلِلْوَالِدَيْنِ وَالْأَقْرَبِينَ وَالْيَتَامَىٰ وَالْمَسَاكِينِ وَابْنِ السَّبِيلِ (Say: "Whatever you spend of good must be for parents and kindred and orphans and Al-Masakin and the wayfarer,") meaning, spend it on these categories or areas. Similarly, a Hadith states (that those who deserve one's generosity the most, are): أُمَّكَ وَأَبَاكَ وَأُخْتَكَ وَأَخَاكَ ثُمَّ أَدْنَاكَ أَدْنَاكَ (Your mother, father, sister, brother, the closest and then the farthest (relatives).) Maymun bin Mihran once recited this Ayah (2:215) and commented, "These are the areas of spending. Allah did not mention among them the drums, pipe, wooden pictures, or the curtains that cover the walls." Next, Allah said: وَمَا تَفْعَلُوا مِنْ خَيْرٍ فَإِنَّ اللَّهَ بِهِ عَلِيمٌ (...and whatever you do of good deeds, truly, Allah knows it well.) meaning, whatever you perform of good works, Allah knows them and He will reward you for them in the best manner, no one will be dealt with unjustly, even the weight of an atom.

Arabic text: Tanzil (Uthmani). Translations: Sahih International (en), Muhammad Hamidullah (fr). tanzil.net