There are some of them who are critical of your distribution of alms ˹O Prophet˺. If they are given some of it they are pleased, but if not they are enraged.If only they had been content with what Allah and His Messenger had given them and said, “Allah is sufficient for us! Allah will grant us out of His bounty, and so will His Messenger. To Allah ˹alone˺ we turn with hope.”Alms-tax (zakat fund) is only for the poor and the needy, for those employed to administer it,for those whose hearts are attracted  ˹to the faith˺, for ˹freeing˺ slaves, for those in debt, for Allah’s cause, and for ˹needy˺ travellers. ˹This is˺ an obligation from Allah. And Allah is All-Knowing, All-Wise.QURAN 9:58~60 (Surah at-Taubah, The Repentance)
The name of the surah, at-Taubah is derived from ت و ب and it occurs 87 times in the Quran. Interestingly, this surah has the highest usage of the words derived from ت و ب compared to all other surahs – it is used 17 times.
In Ayat 118, occurs the case of the three companions whom Allah turned to and accepted their tawbah to Him – those who had abstained from joining the Jihad at the Battle of Tabuk.
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وَمِنۡهُم مَّن یَلۡمِزُكَ فِی ٱلصَّدَقَـٰتِ
 فَإِنۡ أُعۡطُوا۟ مِنۡهَا رَضُوا۟ 
وَإِن لَّمۡ یُعۡطَوۡا۟ مِنۡهَاۤ إِذَا هُمۡ یَسۡخَطُونَ 

وَلَوۡ أَنَّهُمۡ رَضُوا۟ مَاۤ ءَاتَىٰهُمُ ٱللَّهُ وَرَسُولُهُۥ وَقَالُوا۟ حَسۡبُنَا ٱللَّهُ سَیُؤۡتِینَا ٱللَّهُ مِن فَضۡلِهِۦ وَرَسُولُهُۥۤ إِنَّاۤ إِلَى ٱللَّهِ رَ ٰغِبُونَ 

إِنَّمَا ٱلصَّدَقَـٰتُ 
لِلۡفُقَرَاۤءِ وَٱلۡمَسَـٰكِینِ 
وَٱلۡعَـٰمِلِینَ عَلَیۡهَا 
وَٱلۡمُؤَلَّفَةِ قُلُوبُهُمۡ 
وَفِی ٱلرِّقَابِ وَٱلۡغَـٰرِمِینَ 
وَفِی سَبِیلِ ٱللَّهِ 
وَٱبۡنِ ٱلسَّبِیلِۖ
 فَرِیضَةࣰ مِّنَ ٱللَّهِۗ وَٱللَّهُ عَلِیمٌ حَكِیمࣱ ۞
This is the only Sūrah of the Qur’ān to which ‘In the Name of God, Most Gracious Most Merciful’ is not prefixed.
Though the commentators have given different reasons for this, the correct one that which has been given by Imām Razi: namely this is because the Prophet himself did not dictate it at the beginning of the Sūrah.
Therefore the Companions did not prefix it and their successors followed them.
This is a further proof of the fact that utmost care has been taken to keep the Qur’ān intact so that it should remain in its complete and original form.
اور ان میں سے بعض اسے بھی ہیں کہ (تقسیم) صدقات میں تم پر طعنہ زنی کرتے ہیں۔ 
اگر ان کو اس میں سے (خاطر خواہ) مل جائے تو خوش رہیں 
اور اگر (اس قدر) نہ ملے تو جھٹ خفا ہو جائیں 

اور اگر وہ اس پر خوش رہتے جو خدا اور اس کے رسول نے ان کو دیا تھا۔ 
اور کہتے کہ 

ہمیں خدا کافی ہے اور خدا اپنے فضل سے 
اور اس کے پیغمبر (اپنی مہربانی سے) ہمیں (پھر) دیں گے۔ 
اور ہمیں تو خدا ہی کی خواہش ہے (تو ان کے حق میں بہتر ہوتا) 

صدقات (یعنی زکوٰة وخیرات) تو مفلسوں اور محتاجوں اور کارکنان صدقات کا حق ہے اور ان لوگوں کا جن کی تالیف قلوب منظور ہے اور غلاموں کے آزاد کرانے میں اور قرضداروں (کے قرض ادا کرنے میں) اور خدا کی راہ میں اور مسافروں (کی مدد) میں (بھی یہ مال خرچ کرنا چاہیئے یہ حقوق) خدا کی طرف سے مقرر کر دیئے گئے ہیں 
اور خدا جاننے والا (اور) حکمت والا ہے
The basic subjects of the Surah are: The non-believers who broke their treaties, Muslims have no obligation to honor treaties with them. Muslims must protect themselves from hypocrisy, weak faith and negligence. Battle of Tabuk and its lessons.