Chapter: Zakāt al-Fiṭr

Zakāt al-Fiṭr is obligatory upon every free Muslim who owns a full nisāb over and above the value of his residence, clothing, household furnishings, riding animal, weapons, and service-slaves. He must pay it for himself, for his minor children, and for his slaves, but he does not pay it on behalf of his wife or his adult children, even if they are in his household.

He is not liable for the zakāt of his mukātab, nor for slaves held as trade goods. If a slave is jointly owned by two partners, neither partner is required to pay the alms. A Muslim master, however, must pay it for his non-Muslim slave.

The prescribed amount is: half a ṣāʿ of wheat, or one ṣāʿ of dates, raisins, or barley.

According to Abū Ḥanīfah and Muḥammad, a ṣāʿ equals eight Iraqi pounds, whereas Abū Yūsuf holds that it equals five and one-third pounds.

The obligation of Zakāt al-Fiṭr becomes binding at dawn on the Day of Fiṭr: whoever dies before that moment is not liable, and whoever embraces Islam or is born after dawn is likewise not liable.

It is recommended that people discharge Zakāt al-Fiṭr on the Day of Fiṭr before going out to the prayer-ground. If they pay it beforehand, it is valid; if they delay it beyond that day, the duty is not waived and they must still pay it.