Tafsir Ibn Kathir -> Surah At-Taubah -> 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.