Zakat al-Fitr is charity given to the poor at the end of the fasting in the Islamic holy month of Ramadan. The word Fitr means the same as Iftar, breaking a fast and it comes from the same root word as Futoor which means breakfast. Zakat al-Fitr is a smaller levy than Zakat al-Mal, equal to approximately $7.00 in the U.S. as of 2015.

1. Who Should Pay Zakat Al-Fitr?
Zakat Al-Fitr is incumbent on every free Muslim who possesses one Sa` (2.176 kilograms or 4.797 pounds) of dates or barley over and above his basic needs of food for himself and his family/dependants for the duration of one day and night. Every free Muslim must pay Zakat Al-Fitr for himself, his wife, children, and servants.
Ibn `Umar, may Allah be pleased with them both, said,

"The Prophet, peace and blessings be upon him, enjoined the payment of one Sa` of dates or one Sa` of barley as Zakat Al-Fitr on every Muslim, young and old, male and female, free and slave." (Al-Bukhari and Muslim)

2. Significance of Zakat Al-Fitr
Zakat Al-Fitr was declared by the Prophet (peace and blessings be upon him) as a means of purification for the Muslim. It is meant to cement the relationship between the members of the Muslim society, to alleviate the pains of the poor, to cultivate the sense of brotherhood and solidarity in the hearts of the Muslims, etc.
Various reasons are given by scholars for this obligatory charity. Some say that this charity helps the poor and needy, and takes care of their needs in the month of Ramadan and also makes it possible for them to celebrate the `Eid festival with other Muslims. Other scholars maintain that this charity is meant to expiate (Kaffarah) for any mistakes or wrongdoings a person may have done during this blessed month. Ibn `Abbas said,

"The Prophet (peace and blessings be upon him) enjoined Zakat Al-Fitr so that those who fast are purified of idle talk and obscenities and the needy are fed. Therefore, whoever gives it before the `Eid prayer, it will be counted for him as an acceptable Zakah (of al-Fitr), but if someone delays and gives it afterwards, his charity will be an ordinary one." (Abu Dawud and Ibn Majah)

3. Time of Zakat Al-Fitr

This charity should be given during the month of Ramadan, anytime before the `Eid-ul-Fitr prayer. Some scholars, however, hold that it should be paid in the few days preceeding `Eid Al-Fitr, not earlier than that. It should be paid before the `Eid Prayer.

4. The amount of Zakat Al-Fitr
The amount of Zakat-ul-Fitr was fixed by the Prophet (peace and blessings be upon him). It is about 5 pounds of wheat, flour, barley, dates or raisins. Some jurists also allow paying cash to the poor and needy. The head of the household must pay this amount on behalf of all the members of the household or his dependants; males or females, adults or children.

5. The recipients of Zakat Al-Fitr
This Sadaqah should be given to the poor and needy. Individuals can also make the payments to Islamic charitable organizations that collect this fund. These organizations then should distribute these funds as soon as possible so that they reach the needy people on time.

6. The place in which Zakat Al-Fitr is paid

It is better to pay Zakat Al-Fitr in the place one lives and fasts. However, if someone fasts in a country other than his home town, he should pay Zakat Al-Fitr therein, this is the position of the Hanbalis and Shafi`is, because Zakat Al-Fitr relates to where one is resident (during the fast).

As for sending Zakah from one country to another, it is permissible if there is a strong enough reason: The country where he lives is in no need of Zakah; another country is in dire need because of starvation, calamity, or war; or the payer has some relatives in another country who need his help. These reasons permit the Muslims to send their Zakah to the poor Muslims who are resisting aggressors or suffering from starvation and calamities, as in Palestine, Afghanistan, Kashmir, Bangladesh, Burma, etc.

7. Should the Muslim pay Zakat Al-Fitr for his non-Muslim wife?
A Muslim husband does not need to pay Zakat Al-Fitr on behalf of his non-Muslim wife, according to the majority of Muslim scholars. On the other hand, Abu Hanifah and his followers see that a man in this case is obliged to pay Zakat Al-Fitr on behalf of his non-Muslim wife.

Sheikh `Atiyyah Saqr, former head of Al-Azhar Fatwa Committee, stated the following:

“Zakat Al-Fitr is to be paid by the head of the household for himself and for those he is obliged to maintain, i.e., his family members including his wife. Although all Muslim scholars agree that a man is obliged to sustain his non-Muslim wife, they differ concerning paying Zakat Al-Fitr for her.

The majority of scholars, including Malik, Ash-Shafi`i and Ahmad, maintain that a man is not obliged to pay Zakat Al-Fitr for his non-Muslim wife, as she herself is not required to pay it because she is outside the boundaries of Islam. They base their opinion on the view that implies that a non-Muslim is not charged to perform the rules of Shari`ah. It is, moreover, reported that the Prophet (peace and blessings be upon him) prescribed Zakat Al-Fitr on all Muslims, free and enslaved; male and female; young and old. Also, Zakat Al-Fitr is considered a way to purify the fasting person from lewdness and abuse, as reported by Abu Dawud with a sound chain of transmitters, on the authority of Ibn `Abbas (may Allah be pleased with them both). Hence, it is meaningless to demand non-Muslims to pay Zakat Al-Fitr, as they are not required to observe fast, like the Muslims.

The fore mentioned hadith restricts prescribing Zakat Al-Fitr to Muslims. In the hadith, the word ‘Muslims’ refers to the persons on whose behalf Zakah is paid, not the person who pays it. Therefore, it is not necessary for a man to pay Zakat Al-Fitr on behalf of his non-Muslim slave, even though he is obliged to maintain him. The same ruling applies to a non-Muslim wife. (Ibn Qudamah; Al-Mughni; vol. 2, pp. 646-647)
Abu Hanifah and other scholars maintain that a Muslim has to pay Zakat Al-Fitr on behalf of his young son who apostatizes from Islam, because one is not accountable for apostasy unless he fulfills the conditions of legal accountability that include adulthood. They also opine that a man should pay Zakat Al-Fitr on behalf of his Christian or Jewish slave. They base their view on the fact that a father is obliged to maintain his young son, and a master his slave. They cite a hadith from the Prophet (peace and blessings be upon him) in which he said, “Pay half a Sa` of barley (one Sa` = 2.176 kilograms or 4.797 pounds) on behalf of everyone, free or slave; young or old; Jew, Christian or pagan.” However, the majority of scholars have refuted this hadith, saying that it is not reported in the well-known books of Hadith.
Some argue that Zakat Al-Fitr purifies the fasting person from any lewdness or abuse he committed while fasting, and is, thus, not paid on behalf of non-Muslim family members due to the fact that they do not fast. However, it is paid in favor of the needy on behalf of those who are excused from fasting. Hence, a non-Muslim wife or slave is in the same position as the excused.

This claim is also refuted by the fact that if a Muslim does not observe fasting in Ramadan without a valid excuse, he will be charged with two things; to make up for the fast and to pay Zakahul-Fitr. Neither of the two replaces the other.”

8. Paying the monetary value of Zakat Al-Fitr
On the legitimacy of paying Zakat Al-Fitr in cash, Sheikh Yusuf Al-Qaradwi said,

“First: Imam Abu Hanifah and his companions, Al-Hasan Al-Basri, Sufyan Ath-Thawri, Caliph `Umar ibn `Abd Al-`Aziz, and many other scholars permitted paying the value of Zakah, including Zakat Al-Fitr, as money. Both supporters and opponents of the opinion depended on many pieces of evidence and points of views. I have detailed this matter in my book Fiqh Az-Zakah, in a chapter on paying the monetary value when giving Zakah.

Sheikh Ibn Taymiyah reached an opinion that is considered a compromise between these two parties, "Paying the value of Zakah in money when there is no need or interest in doing so, is impermissible… As for paying the value of Zakah as money because of a need or interest, it is permissible. For example, if a Muslim sells the fruits or the crops of his land for some dirhams, he can pay the tenth of these dirhams and he should not be asked to buy fruits or plants... Also, if he has five camels he is obliged to give a sheep as Zakah, but if he does not find a sheep to buy, he can pay the value in cash and he is not asked to travel to another city to buy a sheep.

In addition, if those who deserve Zakah ask him to pay it as money because of some need, he can do so. It was narrated that Mu`adh Ibn Jabal (may Allah be pleased with him) said to the people of Yemen, "You can bring me khamis and labis (local textiles) instead of the actual plants and fruit, for this will make matters easy for you and will be more useful to the poor Muhajirun (immigrants) and Ansar (helpers) in Madinah." It was narrated that he said these words concerning Zakah, and it was said they were concerning Jizyah." (Majmu` Fatawa Ibn Taymiyah, 25/82-83, Saudi edition)

The essence of disagreement is between two schools: One school considers the total objectives of Shari`ah without neglecting the specific texts, and another school considers only the specific texts.

The opinion that it is permissible to pay the value of Zakat Al-Fitr as money was in effect during the age of the Tabi`in (the generation following the Companions) and was supported by many scholars and one of the caliphs. Ibn Abi Shaybah narrated on the authority of `Awn,

"I heard the letter of `Umar ibn `Abdul-`Aziz being read to `Adiyy, the ruler, 'An amount of half a dirham should be deducted from the payment of every person registered in the divan .'"

The same reported that Al-Hasan said, "There is no harm in paying the value of Zakat Al-Fitr in dirhams," that Abu Ishaq said, " I saw them paying the value of Zakat Al-Fitr in dirhams", and that `Ata' narrated, "I used to give the value of Zakat Al-Fitr in silver dirhams. (Musannaf, 4/37-38) "


Source