مسلم

"I asked him about what is obligatory upon a man regarding Zakat al-Fitr for his household. Imam (as) said: 'Give Zakat al-Fitr for everyone you support, whether free or enslaved, young or old, as long as they have reached the time of the prayer (Eid prayer).'"

a man asked him about someone who sent the Zakat of his wealth to be distributed, but it was lost before being distributed. The man asked: "Is he liable for it until it is distributed?" The Imam (as) replied: "If he found someone to whom he could give it but did not hand it over, he is liable for it until he gives it. However, if he could not find someone to give it to and sent it to its rightful recipients, then he is not liable for it, as it has left his possession. The same applies to a trustee (executor of a will) who is entrusted with something. If he finds the rightful owner to whom he was instructed to deliver it but does not hand it over, he is liable. However, if he cannot find the rightful owner, he is not liable."

The zakat al-fitr is obligatory for every man – he must pay it on behalf of himself and on behalf of his dependants, from the young to the old, the free and the slave, the male and the female. [He should pay] one sa`a of dates, or one sa`a of wheat, or one sa`a of barley – and the best of that is dates. One sa`a is four mudds, and one mudd is the weight of two hundred and ninety-two and a half silver coins. That is one thousand and one hundred and seventy silver coins in Iraq. There is no problem paying its value in silver or in paper. There is no problem with a person paying on his behalf and on behalf of his dependants to one person [who needs it]. It is not permissible to pay two people what can only suffice one person. There is no problem with paying the fitr from the first of the month of Ramadan till its end. It is a zakat until he prays on Eid. If he gives it after the prayer, then it is a sadaqa. The best time [to give it] is the last day of the month of Ramadan. Whoever has a Muslim or dhimmi slave should pay the fitr on his behalf. Whoever gives birth to a newborn on the day of Fitr before the zawal should pay the fitr on his behalf; but if he is born after the zawal, then there is no fitr incumbent upon him. It is the same if a man converts to Islam before the zawal and afterward.