Allah, The Exalted, prescribed the obligation of Zakat al-Fitr after the completion of fasting in the blessed month of Ramadan to purify the fasting person from idle and foul speech he did whilst fasting, a means to please the poor, and a tool to revive the spirit of cooperation, solidarity and compassion within the Muslim community. Allah, The Exalted, Says (what means): {Take [O, Muhammad] from their wealth a charity by which you purify them and cause them increase…} [Quran 9:103]

Ibn ‘Abbas said:

“The Messenger of Allah deemed Zakat al-Fitr obligatory upon Muslims as a means of purifying the fasting person from idle talk and foul language and also to feed the poor. Whoever offers it before the ('Eed) prayer will have it accepted as Zakah, and whoever pays it after the prayer, it will count as a form of charity.” [Abu Dawood]

-   What is the religious ruling on Zakat al-Fitr?

-   What is its due amount?

-   When and how should it be offered?

-   How should women pay Zakat al-Fitr?

Shaykh ‘Abd Al-‘Azeez ibn Baz said:

“Zakat al-Fitr is an individual obligation upon every Muslim, young or old, male or female and free or enslaved, based on the texts of the Sunnah, as is confirmed in the narration that was narrated by Ibn ‘Umar who said: “The Messenger of Allah ordered Zakat al-Fitr to be given as one Saa’ (almost 3 kg) of dates or barley for every slave and free Muslim, male or female, young or old. He ordered it to be given out before the Muslims go to the 'Eed prayer.” [Al-Bukhari and Muslim]

There is no specific Nisaab (minimum amount one should own) before must give Zakat al-Fitr. Each and every Muslim should offer Zakat al-Fitr on behalf of himself, his family members, children, wives and slaves as long as the amount (i.e. one Saa’) exceeds what he and his dependents need for the day and night of the 'Eed.
The hired servant should offer Zakat al-Fitr for himself unless the employer donates it or it was stipulated earlier (as part of his benefits).

Zakat al-Fitr should be given out of the common staple food of the country, whether in dates, barley, wheat, corn or the like, according to the more correct opinion from the two scholarly opinions in this regard. This is because the Messenger of Allah did not specify a certain kind of food to be given out as Zakat al-Fitr and, and because it is a kind of consolation (to the poor), Muslims are not to do so with anything other than the main staple food of the poor.

The Sunnah of the Prophet with regards to Zakat al-Fitr is that it is to be distributed among the poor in the giver's own country or town—not in any other. This is in order to enrich the people of his country or town so that they will not need to ask others or be in need on that day (i.e. 'Eed al-Fitr). If one travels two or more days before the 'Eed, then he should give Zakat al-Fitr to some poor people in that Muslim country (to which he travelled). If he travels to a non-Muslim country, then he should give Zakat al-Fitr to any poor Muslims there. If one travels after the time in which it is permissible to pay Zakat al-Fitr (i.e. from the 28th night of Ramadan until right before the 'Eed prayer), then he should distribute it among the poor people of his country because the purpose of Zakat al-Fitr is to show sympathy and kindness towards them and enrich them so that they will not ask others or be in need on that day (i.e. 'Eed al-Fitr).

According to the Standing Committee for Scientific Research and Issuing Fataawa:

"The amount of Zakat al-Fitr is one Saa' of the common staple food of the country and this is not dependent on inflation. Rather, the amount set in the Sharee'ah is one Saa'."

It was stated in Majmoo' al-Fataawa and the articles of Shaykh Ibn Baaz that:

“The obligation of Zakat al-Fitr is to give one Saa' of the common staple food of the country according to the words of the Prophet . This equals four handfuls (of an average man with both hands together) which weighs approximately three kilograms.”

Abu Sa'eed Al-Khudri said: “We used to give one Saa' of food, one Saa' of barley, one Saa' of dates, one Saa' of Iqt (i.e. dried yoghurt), or one Saa' of raisins (as Zakat al-Fitr).” [Al-Bukhari]

Muslim Scholars have unanimously agreed that Zakat al-Fitr must be given before the 'Eed prayer and that it is impermissible to delay it until after the prayer. There is no harm in giving it one or two days before the 'Eed. Hence, one may offer Zakat al-Fitr on the twenty-eighth night of Ramadan because the month may be twenty-nine or thirty days. The Companions of the Messenger of Allah used to offer Zakat al-Fitr a day or two before the 'Eed.

Muslim scholars differed on whether Zakat al-Fitr should be given in the form of food or cash according to its value in kind. The Prophet and his Companions used to offer Zakat al-Fitr as food. The Prophet informed us that Allah, The Exalted, commands us to offer one Saa' of such and such (food). Therefore, it should not be given out in cash equivalent to the value of its sale for cash is one thing and food is another. Neither the Messenger of Allah nor his Companions offered Zakat al-Fitr in cash.

The opinion of some scholars that it can be paid in the form of money if it is better from the point of view of the recipient (i.e. poor person) does not constitute a solid argument. Muslims should give out the due Zakat al-Fitr as Allah, The Exalted, prescribed, as food and not as cash, even if some scholars said that, this is a weak and outweighed opinion.

Dr. Fatimah Al-Jarallah, Assistant Professor in the Faculty of Sharee‘ah College, Imam Muhammad Ibn Saud Islamic University said:

“Zakat al-Fitr is an individual obligation on every Muslim woman as it is on every Muslim man. Muslim men and women are equal with regards to paying Zakat al-Fitr. A woman's father, husband, or whoever provides for her should offer Zakat al-Fitr on her behalf. If a Muslim woman makes her own living and provides for herself, then she should offer Zakat al-Fitr for herself (as she has no one to financially support her). If she is a widow and has children, then Zakat al-Fitr for her and her children should be taken out of their shares in the husband's inheritance. If there was no inheritance and she works and provides for her children, then she should offer Zakat al-Fitr for herself and her children as long as the amount (of one Saa') exceeds her own needs and that of her dependents for the day and night of the 'Eed."