As-Suyooti reports in his book, "Al-Itqaan fi `Uloom Al-Qur'aan" that the Zakah verse, 9:60, abrogated 7:199. Here are the two verses,
is claimed to have been abrogated by
Let's start the discussion by observing what the word
العفو means. That is easy because it appears once more in
Therefore, it means the money to spare. Zakah has a minimum exemption specified by the Sunna, therefore it is taken only from the part of wealth which is in excess of what is needed for regular expenses and that is exactly the meaning of
العفو. Thus, the teaching of the Prophet, peace be upon him, in regard to minimum networth for Zakah confirms, rather than abrogates 7:199.
Next, we notice that 7:199 defines
what to take, while 9:60 defines
whom to give to. Two different concerns, therefore no abrogation is warranted.