Alms Tax: Preferred Recipients of Fitrah
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2030
It is recommended that in giving zakāt al‑fiṭrah one should prefer his poor relatives and neighbours over others, and it is befitting that he also give preference to learned, religious, and virtuous persons over others.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)