215. " they ask you (o' muhammad) what they should spend; say:
`whatever you spend that is good,
(from your material and spiritual wealth to avail) for parents, relatives,
the orphans, the needy, and the traveller;
and whatever you do that is good, verily allah is all-knowing of it '."

occasion of revelation:
`amr-ubn-i-jamuh was an old man who was rich, too. once he
asked the prophet muhammad (p.b.u.h.) what he would spend as
charity and to whom he could give the charity. concerning this matter,
the above verse was revealed.

commentary:
there are many verses in the qur'an which speak about charity in
the way of allah. the lord of the world has variously encouraged
muslims to spend in charity and help the indigent, but the status of the
verse under discussion is different. at the time of revelation, some
people wanted to know what kind of property they should spend from.
so, it says:

" they ask you (o' muhammad) what they should spend; ..."

the verse, in answer to this question, besides explaining what
should be spent, points to another problem, too. it adds the situations
and persons that charity might be spent on. and, as it was mentioned in
the above, the occasion of revelation also shows that both problems (the
material which should be spent, and the persons whom charity should be
given to) had been questioned about.

in reply to the first subject, i.e. the matter that should be
dispensed with by the way of charity in the way of allah, applying the
term `khayr' (good), there has been given a complete, expressive and
inclusive answer to the question. the answer simply is whatsoever good
that may benefit the others. thus, it concludes all beneficial capital,
irrespective of material or spiritual.

" ... say, ` whatever you spend that is good,
(from your material and spiritual wealth to avail) ... "

in reply to the second subject, i.e. the person and the order in
which charity should proceed, a logical series is given. the claim of the
parents and of the nearest relatives is made the first concern of the
charitable. then, it refers to the orphans and the indigents before
paying to the needy travellers.

" ... for parents, relatives, the orphans, the needy, and the traveller; ..."

it is self-evident that making provision for relatives, besides the
ordinary effects that any charity has, contains a profound result in
firmness of their relationship.

" ... and whatever you do that is good, verily allah is all-knowing of it '."

the dispensers of charity should not persist on the matter so that
others understand their benevolence, and their good actions should be
done for obtaining more sincerity. it seems that the secret of that fact
lies in this sense that the one who gives reward knows everything
including whatever deed we do. so, the exalted one in whose
possession is the recompense of all deeds, with him are the accounts of
all human beings, too.