Chapter Four
When Does Zakāt al-Fiṭr Become Due?

As for the time at which Zakāt al-Fiṭr becomes obligatory, the jurists agree that it is incurred at the end of Ramadan, relying on the ḥadīth of Ibn ʿUmar: “The Messenger of Allah (peace and blessings be upon him) ordained Zakāt al-Fiṭr as part of Ramadan.”

They then differed over the exact moment:
• Mālik, in the narration of Ibn al-Qāsim, said that it becomes obligatory at the break of dawn on the Day of Fiṭr.
• Ashhab reported from him that it becomes obligatory at sunset on the last day of Ramadan.
• Abū Ḥanīfah adopted the first view, while al-Shāfiʿī held the second.

The reason for their divergence is whether this act of worship is linked to the Day of ʿĪd itself or to the departure of Ramadan, for the night of ʿĪd is not part of Ramadan. A practical consequence appears in the case of a child born after sunset but before dawn on the Day of ʿĪd: Is Zakāt al-Fiṭr due on his behalf or not?

Chapter Five
Its Recipients

With regard to those who may receive it, the scholars unanimously agree that it is distributed to the poor among the Muslims, in accordance with the Prophet’s statement (peace and blessings be upon him): “Let them be spared the need to beg on this day.”

They disagreed, however, about giving it to poor non-Muslim subjects (ahl al-dhimmah). The majority deem this impermissible, whereas Abū Ḥanīfah allows it.

The basis of their disagreement is whether the sole condition is poverty, or poverty together with Islam. Those who require both poverty and Islam do not permit its payment to dhimmīs; those who consider poverty alone sufficient allow it, though some stipulated that any dhimmī recipient must be a monk.

All Muslims concur that the Zakāt on wealth is not to be given to the People of the Covenant, citing the Prophet’s words (peace and blessings be upon him): “A charity taken from their wealthy and returned to their poor”—that is, from the Muslims’ rich to their poor.