Zakat al-Fitr is charity given to the poor at the end of the fasting in the Islamic holy month of Ramadan. The Arabic word Fitr means the same as iftar, breaking a fast, and it comes from the same root word as Futoor which means breakfast. Zakat al-Fitr is a smaller levy than Zakat al-Mal.
According to Islamic tradition (Sunnah), Ibn 'Umar said that the Islamic Prophet Muhammad made Zakat al-Fitr compulsory on every slave, freeman, male, female, young and old among the Muslims; one Saa` of dried dates or one Saa` of barley.
The head of the household may pay the required amount for the other members. Abu Sa'eed al-Khudree said:
The significant role played by Zakat in the circulation of wealth within the Islamic society is also played by the Sadaqat al-Fitr. However, in the case of Sadaqat al-Fitr, each individual is required to calculate how much charity is due from himself and his dependents and go into the community in order to find those who deserve such charity. Thus, Sadaqat al-Fitr plays a very important role in the development of the bonds of community. The rich are obliged to come in direct contact with the poor, and the poor are put in contact with the extremely poor. This contact between the various levels of society helps to build real bonds of brotherhood and love within the Islamic community and trains those who have, to be generous to those who do not have.
Every Muslim is required to pay Zakat al-Fitr at the conclusion of the month of Ramadan as a token of thankfulness to God for having enabled him or her to observe the obligatory fast. Its purpose is:
- As a levy on the fasting person. This is based on the hadith: The Prophet of Allah said, "The fasting of the month of fasting will be hanging between earth and heavens and it will not be raised up to the Divine Presence without paying the Zakat al-Fitr."
- To purify those who fast from any indecent act or speech and to help the poor and needy.
The latter view is based upon the hadith from Ibn `Abbas who related, “The Prophet of Allah enjoined Zakat al-Fitr on those who fast to shield them from any indecent act or speech, and for the purpose of providing food for the needy. It is accepted as Zakah for the one who pays it before the `Eid prayer, and it is sadaqah for the one who pays it after the prayer.”
Zakat al-Fitr is only Wajib for a particular period of time. If one misses the time period without a good reason, he has sinned and can not make it up. This form of charity becomes obligatory from sunset on the last day of fasting and remains obligatory until the beginning of `Eid Prayer (i.e. shortly after sunrise on the following day). However, it can be paid prior to the above-mentioned period, as many of the Sahabah (companions of the Prophet) used to pay Sadaqah al-Fitr a couple days before the `Eid.
After the spread of Islam the jurists permitted its payment from the beginning and middle of Ramadan so as to ensure that the Zakat al-Fitr reached its beneficiaries on the day of `Eid. It is particularly emphasized that the distribution be before the `Eid prayers in order that the needy who receive are able to use the fitr to provide for their dependents on the day of `Eid.
Nafi` reported that the Prophet's companion Ibn 'Umar used to give it to those who would accept it and the people used to give it a day or two before the `Eid. [Bukhari - Arabic/English, Vol. 2, p.339, no. 579]
Ibn 'Umar reported that the Prophet ordered that it (Zakat al-Fitr) be given before people go to perform the (`Eid) prayers.
One who forgets to pay this Zakat al-Fitr on time should do so as soon as possible even though it will not be counted as Zakat al-Fitr.
The amount of Zakat is the same for everyone regardless of their different income brackets. The minimum amount is one sa` (four double handfuls ) of food, grain or dried fruit for each member of the family. This calculation is based on Ibn 'Umar's report that the Prophet made Zakat al-Fitr compulsory and payable by a sa` of dried dates or a sa` of barley. Cash equivalent (of the food weight) may also be given if food collection and distribution is unavailable in that particular country.
A companion of Mohammed, Abu Sa`eed al-Khudree said, "In the Prophet's time, we used to give it (Zakatal-Fitr) as a sa` of food, dried dates, barley, raisins or dried cheese". (According to the majority of Sunni scholars One Sa'a is approximately between 2.6 kg to 3 kg.)
The distribution of Zakat al-Fitr is the same as that of Zakah, and is included within its broader sense. Those who may receive Zakat al-Fitr are the eight categories of recipients mentioned in Surat Al-Tawbah, [9: 60]. They include:
- the poor
- the needy,
- collectors of Zakah,
- reconciliation of hearts,
- freeing captives / slaves(fee al-Riqab),
- those fighting for a religious cause or a cause of God (Fī Sabīlillāh) or for Jihad in the way of Allah 
- the traveler.
Zakat al-Fitr must go to the above-mentioned categories. The Zakat al-mal cannot be used for any other such things either.
- Sahih al-Bukhari, 2:25:579
- Sahih al-Bukhari, 2:25:582
- [Abu Dawood - Eng. transl. vol. 2, p. 421, no. 1605 - rated Sahih]
- Paying the Fitr| islamhouse.com | Muhammed Salih Al-Munajjid| www.islam-qa.com| 2009
- [Bukhari - Arabic/English vol. 2, p. 340, no. 582]
- M.A. Mohamed Salih (Editor: Alexander De Waal) (2004). Islamism and its enemies in the Horn of Africa. Indiana University Press. pp. 148–149. ISBN 978-0-253-34403-8.
- Benda-Beckmann, Franz von (2007). Social security between past and future: Ambonese networks of care and support. LIT Verlag, Münster. p. 167. ISBN 978-3-8258-0718-4.
Quote: Zakat literally means that which purifies. It is a form of sacrifice which purifies worldly goods from their worldly and sometimes impure means of acquisition, and which, according to God's wish, must be channelled towards the community.
- T.W. Juynboll, Handleiding tot de Kennis van de Mohaamedaansche Wet volgens de Leer der Sjafiitische School, 3rd Edition, Brill Academic, pp 85-88