Overall meaning : Some among the hypocrites criticize you, Muhammad, concerning your distribution of zakat among those entitled to it. If they are given the share that they desire, they are content and refrain from speaking ill of you; if, however, they are not given the share that they desire, they grow angry with you and try to find fault with you. Were they pleased with what Allah gives them and the share His Messenger distributes to them and say, ‘Sufficient is Allah for us. Allah will give us out of His abundance and His Messenger will give us the share we deserve. To Allah alone do we turn to improve our lot and to enrich us from His bounty,’ this would indeed be better for them concerning their faith and worldly life.
Those eligible for zakat funds are the poor, the needy, those employed to collect and distribute them to the rightful beneficiaries, those whose hearts are to be inclined and won to Islam, for the freeing of slaves, for those who are in debt and insolvent, for the advancement of Allah’s religion, and to travellers who cannot afford to go back home. This is an ordinance from Allah, and Allah is All-Knowing, All-Wise.