gistfile1.txt

$args = array(
  'post_type' => 'post',
	'post__not_in'  => array($post->ID),
	'tax_query' => array(
		'relation' => 'OR',
		array(
			'taxonomy' => 'post_tag',
			'field' => 'id',
			'terms' => (array)$tag_ids,
			'operator' => 'IN'
		),
		array(
			'taxonomy' => 'category',
			'field' => 'id',
			'terms' => (array)$cat_ids,
			'operator' => 'IN'
		)
	)
);