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It is Wajib for every sane and adult Muslim to pay the Zakaat of Fitr from him own self and all those whose sustenance is due on him, if he possesses extra wealth which is free from his essential needs and the need of his family members during the night and day of Eid.
Four handfuls of the normal food, four kg of maize or its equivalent in cash or kind should be paid as Zakaat of Fitr.
It is to be given after the sunset of the last day of Ramadhaan. It is permissible to pay it at the beginning of Ramadhaan. But better to give it just after the Fajr Salaah before going for the Eid Salaah. It is forbidden to pay it after the Eid Salaah.
Firtrah should be given to the following eight types of people or any of them who is living in the same town where the person paying Fitrah lives. The eight types of people are as follows:
1. Fuqaraa (those who possess more than basic need but do not possess wealth equal to the Nisaab).
2. Masaakeen (people who are extremely needy to the extent that they are forced to beg for their daily food ration).
3. Wal-Aamileen (those who are appointed by the Islaamic head of state or government to administer the funds of Zakaa,t though they are rich).
4. Muallafatul Quloob (the category of those whose hearts are to be reconciled in the interest of Faith and Muslims. It includes the rich as well.).
5. Ar-Riqaab (liberation of slaves and ransoming of the prisoners of war held by the enemy).
6. Alghaarimeen (those who are heavily indebted and not able to cope on their own).
7. Fee Sabeelillah (the needs relating to the defense and protection of faith and supremacy of the Word of Allah).
8. Ibnussabeel (those who are travelers in the view of Shariah and during the course of their journey do not possess basic necessities, though they are rich at home).
Zakaat cannot be given to the following people:
1. Rich
2. Slave
3. Non-Muslim
4. People whose sustenance is due on the person who is giving Zakaat
5. One who belongs to the family of Banu Hasheem
6. One who is from the family of Banul Muttalib
7. One who will use the Zakaah for Haraam purpose
1. Who should pay Zakaah of Fitr?
2. How much should be paid in Zakaah of Fitr?
3. When it becomes Wajib?
4. Who are the recipients of Zakaatul Fitr?
5. Who are not the recipients of Zakaatul Fitr?
Reference: Umar Abdul Jabbaar - Elements of Shaafi Fiqh
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