TibyanTafsir Ibn Kathir
At-Tawbah

The Fuqara' (Poor)

Ibn `Umar said that the Messenger of Allah said,

« لَا تَحِلُّ الصَّدَقَةُ لِغَنِيَ وَلَا لِذِي مِرَّةٍ سَوِي »

(The alms should not be given to the wealthy and the physically fit.) Ahmad, Abu Dawud and At-Tirmidhi collected this Hadith.