Give to the poor
Did He not find you an orphan and give [you] refuge? And He found you lost and guided [you], And He found you poor and made [you] self-sufficient. So as for the orphan, do not oppress [him]. And as for the petitioner, do not repel [him].
Righteousness is not that you turn your faces toward the east or the west, but [true] righteousness is [in] one who believes in Allah , the Last Day, the angels, the Book, and the prophets and gives wealth, in spite of love for it, to relatives, orphans, the needy, the traveler, those who ask [for help], and for freeing slaves; [and who] establishes prayer and gives zakah; [those who] fulfill their promise when they promise; and [those who] are patient in poverty and hardship and during battle. Those are the ones who have been true, and it is those who are the righteous.
And give the relative his right, and [also] the poor and the traveler, and do not spend wastefully.
And if you [must] turn away from the needy awaiting mercy from your Lord which you expect, then speak to them a gentle word.
And do not make your hand [as] chained to your neck or extend it completely and [thereby] become blamed and insolvent.
Indeed, your Lord extends provision for whom He wills and restricts [it]. Indeed He is ever, concerning His servants, Acquainted and Seeing.
And do not kill your children for fear of poverty. We provide for them and for you. Indeed, their killing is ever a great sin.
So give the relative his right, as well as the needy and the traveler. That is best for those who desire the countenance of Allah, and it is they who will be the successful.
And [recall] when We took the covenant from the Children of Israel, [enjoining upon them], "Do not worship except Allah; and to parents do good and to relatives, orphans, and the needy. And speak to people good [words] and establish prayer and give zakah." Then you turned away, except a few of you, and you were refusing.
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."
Worship Allah and associate nothing with Him, and to parents do good, and to relatives, orphans, the needy, the near neighbor, the neighbor farther away, the companion at your side, the traveler, and those whom your right hands possess. Indeed, Allah does not like those who are self-deluding and boastful.
And [they are] those who, when they spend, do so not excessively or sparingly but are ever, between that, [justly] moderate
And when [other] relatives and orphans and the needy are present at the [time of] division, then provide for them [something] out of the estate and speak to them words of appropriate kindness.
And they give food in spite of love for it to the needy, the orphan, and the captive,
Or feeding on a day of severe hunger An orphan of near relationship Or a needy person in misery
Have you seen the one who denies the Recompense? For that is the one who drives away the orphan And does not encourage the feeding of the poor.
And those within whose wealth is a known right For the petitioner and the deprived -
And as for man, when his Lord tries him and [thus] is generous to him and favors him, he says, "My Lord has honored me." But when He tries him and restricts his provision, he says, "My Lord has humiliated me." No! But you do not honor the orphan And you do not encourage one another to feed the poor. And you consume inheritance, devouring [it] altogether, And you love wealth with immense love.
Giving in secret is better
See also Quran 4:149 which is similar regarding good deeds in general.
And whatever you spend of expenditures or make of vows - indeed, Allah knows of it. And for the wrongdoers there are no helpers. If you disclose your charitable expenditures, they are good; but if you conceal them and give them to the poor, it is better for you, and He will remove from you some of your misdeeds [thereby]. And Allah, with what you do, is [fully] Acquainted.
Beneficiaries of Zakat
Zakah expenditures are only for the poor and for the needy and for those employed to collect [zakah] and for bringing hearts together [for Islam] and for freeing captives [or slaves] and for those in debt and for the cause of Allah and for the [stranded] traveler - an obligation [imposed] by Allah. And Allah is Knowing and Wise.
Distribution of war booty
And know that anything you obtain of war booty - then indeed, for Allah is one fifth of it and for the Messenger and for [his] near relatives and the orphans, the needy, and the [stranded] traveler, if you have believed in Allah and in that which We sent down to Our Servant on the day of criterion - the day when the two armies met. And Allah, over all things, is competent.
And what Allah restored to His Messenger from the people of the towns - it is for Allah and for the Messenger and for [his] near relatives and orphans and the [stranded] traveler - so that it will not be a perpetual distribution among the rich from among you. And whatever the Messenger has given you - take; and what he has forbidden you - refrain from. And fear Allah; indeed, Allah is severe in penalty.