Alms Tax: Intending Part of a More Valuable Item as Fitrah
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2042
If a person possesses something that has a value greater than fiṭrah, in the event that he does not give fiṭrah and makes the intention that some of that item is for fiṭrah, then based on obligatory precaution, it will not be sufficient.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)