Alms Tax: Fitrah of a Deceased Person
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2022
If a person dies before sunset on the eve of Eid al-Fiṭr, it is not obligatory to give his and his dependants’ fiṭrah from his estate. However, if a person dies after sunset, then based on the opinion held by most jurists (mashhūr), his and his dependants’ fiṭrah must be given from his estate. However, this rule is problematic, and the requisite precautionary action must not be abandoned.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)