يَسْـَٔلُونَكَ مَاذَا يُنفِقُونَ ۖ قُلْ مَآ أَنفَقْتُم مِّنْ خَيْرٍۢ فَلِلْوَٰلِدَيْنِ وَٱلْأَقْرَبِينَ وَٱلْيَتَٰمَىٰ وَٱلْمَسَٰكِينِ وَٱبْنِ ٱلسَّبِيلِ ۗ وَمَا تَفْعَلُوا۟ مِنْ خَيْرٍۢ فَإِنَّ ٱللَّهَ بِهِۦ عَلِيمٌۭ
Yas'aloonaka maazaa yunfiqoona qul maaa anfaqtum min khairin falil waalidaini wal aqrabeena walyataamaa wal masaakeeni wabnis sabeel; wa maa taf'aloo min khairin fa innal laaha bihee 'Aleem
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."

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Tafsir

82%75%75%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

They will ask you O Muhammad (s) about what they should expend. This was the question posed by ‘Amr b. al-Jamūh. He was a wealthy elderly man and went to ask the Prophet s what and for whom he should expend; Say to them ‘Whatever you expend of good min khayrin ‘of good’ is an explication of mā ‘whatever’ covering small and large amounts and denotes one half of the question represented by the expender; God responds with regard to the one receiving the expenditure this pertaining to the other half of the question in the following it is for parents and kinsmen orphans the needy and the traveller that is they are the most deserving of it; and whatever good you may do by way of expending or otherwise God has knowledge of it’ and will requite it accordingly.

Related Hadiths

Sahih Muslim #2204Umm Salama said:Sahih
I asked the Messenger of Allah (ﷺ) whether there is a reward for me if I spend on Abu Salama's sons, and I am not going to abandon them in this state (of helplessness) for they are my sons. He (the Holy Prophet) said: Yes. For you is the reward for what you spend on them.
Sunan Abu Dawud #1692Narrated Abu Hurayrah:Sahih
The Prophet (ﷺ) commanded to give sadaqah. A man said: Messenger of Allah, I have a dinar. He said: Spend it on yourself. He again said: I have another. He said: Spend it on your children. He again said: I have another. He said: Spend it on your wife. He again said: I have another. He said: Spend it on your servant. He finally said: I have another. He replied: You know best (what to do with it).
Sunan an-Nasa'i #2540It was narrated that Abu Hurairah said:Hasan
"The Messenger of Allah said: 'Give charity.' A man said: 'O Messenger of Allah, I have a Dinar.' He said: 'Spend it on yourself.' He said: 'I have another.' He said: 'Spend it on your wife.' He said: 'I have another.' He said: 'Spend it on your son.' He said: 'I have another.' He said: 'Spend it on your servant.' He said: 'I have another.' He said: 'You know best (what to do with it)."'
Sahih al-Bukhari #5155Narrated Um Salama:Sahih
I said, "O Allah's Messenger (ﷺ)! Shall I get a reward (in the Hereafter) if I spend on the children of Abu Salama and do not leave them like this and like this (i.e., poor) but treat them like my children?" The Prophet said, "Yes, you will be rewarded for that which you will spend on them."
Sahih al-Bukhari #5142Narrated Abu Huraira:Sahih
Allah's Messenger (ﷺ) said, "The best alms is that which you give when you are rich, and you should start first to support your dependants."

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About Quran 2:215