The zakat al-Fitr of slaves purchased through a qirad partnership is borne by the owner of the capital. Another view holds that their zakat is taken out of the qirad funds themselves, with whatever remains counting as capital. If a slave is sold through an invalid contract, the zakat al-Fitr on his behalf falls upon the party who is liable for him and responsible for his maintenance.

One may give the entire sāʿ to a single needy person, or divide it between two or more; likewise, several sāʿs may be given to one needy person. None of it may be given to a non-Muslim, even if poor and free. It may be given to both minors and adults, and there is no harm in giving it to relatives whom one is not obliged to support; in fact, charity to poor relatives is better than giving it to others.

A report from Mālik apparently conflicts with this, yet the sounder opinion is what I have just stated.

It is recommended for a traveller to pay it wherever he happens to be, on his own behalf and that of his dependents. If his family discharges it for him, it is valid. A woman may give her zakat al-Fitr to her husband if he is poor; a husband, however, may not give it to his wife, even if she is poor, because her maintenance is already his responsibility.

Some scholars maintain that zakat al-Fitr is obligatory by Qur’anic text, citing the verse: “He who purifies himself will indeed prosper, and remembers the name of his Lord and then prays” (Q 87:14–15). They say the purification refers to the charity of Fitr and the prayer to the Eid prayer. This interpretation is not the one upon which agreement rests, nor is it the view of the majority of scholars.

The jurists of the major centres unanimously regard it as a mandatory obligation instituted by the Messenger of Allah, peace and blessings be upon him. This is the position of Mālik and almost all of his disciples, though some have deemed it merely recommended; the correct view is that it is an obligation laid down by the Messenger of Allah, peace and blessings be upon him.