Payees.txt

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