Alms Tax: The Obligation of Zakat al-Fitr (Fitrah)
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2003
A person who at the time of sunset (ghurūb) on the eve of Eid al-Fiṭr[1] is bāligh and sane, and not unconscious, poor, or a slave, must give on his behalf and on behalf of those who are dependent on him, one ṣāʿ – which is approximately three kilograms – of food per head to someone who is entitled to receive zakat. The food that he gives must be considered a staple food in his town, such as wheat, barley, dates, raisins, rice, millet, or something similar, and it suffices if he gives the food’s monetary value instead. The obligatory precaution is that food that is not considered a staple in his town must not be given as zakat, even if what he gives is wheat, barley, dates, or raisins.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)
The 1st of Shawwāl.