hledger/hledger/Hledger/Cli/Commands/Payees.md

payees
List the unique payee/payer names that appear in transactions.

_FLAGS

This command lists unique payee/payer names which have been declared with payee directives (–declared), used in transaction descriptions (–used), or both (the default).

The payee/payer is the part of the transaction description before a | character (or if there is no |, the whole description).

You can add query arguments to select a subset of transactions. This implies –used.

Example:

$ hledger payees
Store Name
Gas Station
Person A