Alms Tax: Intention for Giving Fitrah
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2033
A person must give zakāt al‑fiṭrah with the intention of qurbah – i.e. in humility to the Lord of the worlds – and he must make the intention of giving fiṭrah at the time of giving it.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)