It is not Al-Birr (piety, righteousness, and each and every act of obedience to Allah, etc.) that you turn your faces towards east and (or) west (in prayers); but Al-Birr is (the quality of) the one who believes in Allah, the Last Day, the Angels, the Book, the Prophets and gives his wealth, in spite of love for it, to the kinsfolk, to the orphans, and to Al-Masakin (the poor), and to the wayfarer, and to those who ask, and to set slaves free, performs As-Salat (Iqamat-as-Salat), and gives the Zakat, and who fulfill their covenant when they make it, and who are As-Sabirin (the patient ones, etc.) in extreme poverty and ailment (disease) and at the time of fighting (during the battles). Such are the people of the truth and they are Al-Muttaqun (pious - see V. 2:2).

And know that whatever of war-booty that you may gain, verily one-fifth (1/5th) of it is assigned to Allah, and to the Messenger, and to the near relatives [of the Messenger (Muhammad ﷺ)], (and also) the orphans, Al-Masakin (the poor) and the wayfarer, if you have believed in Allah and in that which We sent down to Our slave (Muhammad ﷺ) on the Day of criterion (between right and wrong), the Day when the two forces met (the battle of Badr) - And Allah is Able to do all things.

As-Sadaqat (here it means Zakat) are only for the Fuqara' (poor), and Al-Masakin (the poor) and those employed to collect (the funds); and for to attract the hearts of those who have been inclined (towards Islam); and to free the captives; and for those in debt; and for Allah's Cause (i.e. for Mujahidun - those fighting in the holy wars), and for the wayfarer (a traveller who is cut off from everything); a duty imposed by Allah. And Allah is All-Knower, All-Wise.

And give to the kindred his due and to the Miskin (poor) and to the wayfarer. But spend not wastefully (your wealth) in the manner of a spendthrift. [Tafsir. At-Tabari, Vol. 10, Page 158 (Verse 9:60)].

And if you (O Muhammad ﷺ) turn away from them (kindred, poor, wayfarer, etc. whom We have ordered you to give their rights, but if you have no money at the time they ask you for it) and you are awaiting a mercy from your Lord for which you hope, then, speak unto them a soft kind word (i.e. Allah will give me and I shall give you).

"Verily, you do sodomy with men, and rob the wayfarer (travellers, etc.)! And practise Al-Munkar (disbelief and polytheism and every kind of evil wicked deed) in your meetings." But his people gave no answer except, that they said: "Bring Allah's Torment upon us if you are one of the truthful."

So give to the kindred his due, and to Al-Miskin (the poor) and to the wayfarer. That is best for those who seek Allah's Countenance, and it is they who will be successful.

What Allah gave as booty (Fai') to His Messenger (Muhammad ﷺ) from the people of the townships, - it is for Allah, His Messenger (Muhammad ﷺ), the kindred (of Messenger Muhammad ﷺ), the orphans, Al-Masakin (the poor), and the wayfarer, in order that it may not become a fortune used by the rich among you. And whatsoever the Messenger (Muhammad ﷺ) gives you, take it, and whatsoever he forbids you, abstain (from it), and fear Allah. Verily, Allah is Severe in punishment.

Worship Allah and join none with Him in worship, and do good to parents, kinsfolk, orphans, Al-Masakin (the poor), the neighbour who is near of kin, the neighbour who is a stranger, the companion by your side, the wayfarer (you meet), and those (slaves) whom your right hands possess. Verily, Allah does not like such as are proud and boastful;