Dear questioner, thank you very much for your important question.

Zakat al-fitr is a kind of charity (sadaqah) that is obligatory at the time of breaking the fast of Ramadan.

Ibn `Abbas said: “The Messenger of Allah (peace be upon him) made zakat al-fitr obligatory as a means of purifying the fasting person from idle talk and foul language, and to feed the poor. Whoever pays it before the prayer, it is an accepted zakat, and whoever pays it after the prayer, it is just a kind of charity (sadaqah).”( Abu Dawud)

Who is obliged to pay it?

1. Zakat al-fitr is obligatory on Muslims.
2. It is obligatory on those who are able to pay it. Ash-Shafi`i said: “Everyone who, at the beginning of Shawwal, has enough food for himself and those whom he is supporting, for that day, and has enough to give zakat al-fitr on behalf of them and himself, should give it on behalf of them and himself. If he only has enough to give on behalf of some of them, then he should give on behalf of some of them. If he only has enough for himself and those whom he is supporting, then he is not obliged to give zakat al-fitr on his own behalf or on behalf of those whom he is supporting.” (Al-Umm)
3. The Muslim should give on his own behalf and on behalf of those on whom he spends, such as wives and relatives, if they cannot give it on their own behalf. If they are able to, it is better for them to give it themselves, because the command is addressed to them in the first place.

A man has to pay on behalf of himself and his wife – even if she has money of her own – and his children and parents if they are poor, and his daughter if she is married but the marriage has not yet been consummated. If his son is rich, he does not have to give zakat al-fitr on his behalf. A husband has to give zakat al-fitr on behalf of a divorced wife whose divorce is not yet final (i.e., she is still in the `iddah of a first or second talaq), but not in the case of a rebellious wife or one whose divorce is final.

It is not obligatory to give zakat al-fitr on behalf of a fetus that is still in the mother’s womb, but if this is done voluntarily, there is nothing wrong with it.

If someone who is obliged to give zakat al-fitr dies before giving it, it must be given from his estate, even if the person who was supporting him also dies, the obligation still stands.

If a servant has set wages that are paid to him daily or monthly, the employer does not have to give zakat al-fitr on his behalf, because he is a hired worker, and one is not obliged to spend on a hired worker.

Concerning giving zakat al-fitr on behalf of an orphan, Imam Malik (may Allah have mercy on him) said: “The guardian should give zakat al-fitr on behalf of the orphans some of whose wealth is under his control, even if they are minors.”

To whom it may be given

Zakat al-fitr may be given to the eight categories of people to whom zakah of properties may be given. This is the opinion of the majority of scholars. According to the Malikis, one of the opinions of Ahmad and the opinion of Ibn Taymiyyah, it should be given exclusively to the poor and needy.

(Ash-Shafi`i said): Zakat al-fitr should be divided among those among whom the zakah of properties is divided, and it should not be spent anywhere else.

It should be noted that it is not permissible for the one who gives zakat al-fitr to buy it back from the one to whom he has given it.

We ask Allah to accept the worship of all of us and to join us with the righteous.

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Source: Taken from a book entitled “Zakat Al-Fitr” by Sheikh Muhammad Salih Al-Munajjid