He must pay it on behalf of himself and of every Muslim whose maintenance he bears. If he cannot afford it for all of them, he starts with himself, then his wife, his slaves, his mother, his father, his children, and thereafter those next closest in inheritance.

The duty likewise applies to anyone who voluntarily undertakes another person’s living expenses for the whole month of Ramadan, but not to one who hires a laborer in return for his food. Giving it for an unborn child is recommended.

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The optimal time to distribute it is on the day of ʿĪd before the prayer; giving it after the prayer is disliked, and delaying it beyond the day of ʿĪd while able to pay is forbidden. If delayed, it must still be made up, and it is acceptable to pay it up to two days before ʿĪd.

The obligation for each person is one saʿ of dates, raisins, wheat, barley, or aqit (dried curd). Wheat or barley flour suffices provided it equals the weight of the grain. In the absence of these, an equivalent amount of any staple grain that people eat—such as corn, millet, or broad beans—may be given instead.

A group may combine their zakat al-fiṭr and give it to a single recipient, just as one person may divide his payment among several recipients.

It is never valid to discharge this zakah by paying its monetary value in place of the specified food.