Alms Tax: Zakat al-Fitrah for an Insane Person
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2009
If a person is insane at the time of sunset on the eve of Eid al-Fiṭr and his insanity continues until the time for ẓuhr prayers on the day Eid al-Fiṭr, zakāt al‑fiṭrah is not obligatory for him; otherwise, based on obligatory precaution, it is necessary for him to give fiṭrah.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)