In his book لانسخ في القرآن, page 70, Dr. Ahmad Hijaazi As-Saqqa reports that Ibn Hazm Al-Andalusi wrote that
was abrogated by the Zakah verse,
Dr. As-Saqqa points out two reasons why 2:215 was not abrogated by 9:60,
- 2:215 is for voluntary spending and 9:60 for the mandatory alms. He quotes Al-Qurtubi saying the same thing.
- 9:60 elaborates more on the categories of people deserving charity. That is, parents and kin deserve charity if they are poor.
IMHO, 2:215 does not necessarily talk about charity, but on spending, of which charity is a part. Supporting parents and kin is neither a charity nor alms, but a duty. Verse 9:60, on the other hand, deals specifically with charity, of which the mandatory alms (Zakah) is a part.
This Venn diagram may illustrate the point above,
In his book, لا نسخ في القرآن...لماذا؟, page 43, Al-Jabri cites As-Suyooti saying that 2:215 was not abrogated and that several scholars have therefore ruled that Zakah may be given to parents. IMHO, spending on parents is a duty beyond the Zakah, but certainly, if they fit any of the categories in 9:60 then they qualify as such, not as parents per se.