it is merely a regular charity, and the person incurs sin for postponing its payment beyond the appointed time, for that contravenes the command of the Messenger of Allah ﷺ.
A Muslim must pay Zakat al-Fitr for himself and for everyone whose upkeep he bears—that is, all those he supports financially, such as wives and relatives—because of the general wording of the Prophet’s ﷺ directive: “Pay the Fitrah on behalf of those whom you provide for.”
It is recommended to give it for an unborn child as well, following the practice of ʿUthman (may Allah be pleased with him).
If someone for whom another person is responsible decides to discharge his own Fitrah without the latter’s permission, his payment is valid, since the obligation originally rested upon him and the other’s liability is only secondary. By contrast, if a person pays Fitrah on behalf of someone whose maintenance he is not obliged to cover, the payment counts only with that person’s consent; without it, it is invalid.
Anyone who must pay Fitrah for another may combine that payment with his own and give it in the place where he himself resides, even if the person on whose behalf he pays lives elsewhere.
We would now like to quote Ibn al-Qayyim regarding the type of commodity that may be given for Zakat al-Fitr. After listing the five kinds mentioned in the hadith, he said: