Chapter on Zakat al-Fitr

It becomes due with the first night of ʿĪd; therefore, whoever dies or is without means at sunset bears no zakat, but once that moment has passed the obligation is fixed in his liability.

This levy is incumbent on every Muslim who, after securing food for himself and those he supports for the day and night of ʿĪd, still possesses a surplus beyond his essential6 needs of housing, servant, mount, everyday clothing, and books of learning.