Zakat-ul-Fitr, paid on Eid, following the end of Ramadhan is obligatory for any person who is mature, sane, conscious and financially able, at sunset on the last day of Ramadhan to pay for himself and his dependents. The rate is three kilograms of wheat, barley, raisin, rice or similar produce per person. It is also permitted to give the cash value of such items.
The proper amount of the said Zakat must be paid or set aside before one offers the Eid prayer on Zakat-ul-Fitr.
If one does not offer the Eid prayer, the Zakat-u/-Fitr must be paid before noon of that day.
Zakat-ul-Fitr should be used in one of the following ways:
1. Given to a poor person whose income or cash in hand is not enough to meet his own and his family's expenses for an entire year.
2. Given to a needy person who is completely helpless and indigent.
3. Given to those whose job is the collection of Zakat and its distribution and should be paid to those who deserve receiving it.
4. Given to those whose hearts can be influenced to incline to Muslims or Islam, such as non-Muslims who would be attracted to Islam or would help Muslims in a time of war if they are given proceeds from Zakat.
5. To free slaves.
6. To repay the debt of one who cannot do so himself.
7. To be used in the way of Allah for works of public benefit such as building mosques, schools or bridges.
8. To aid a traveller who is in need of help during journey and needs to return home.
The time for taking out Zakat-ul-Fitr, is the eve of Eid, and pays the same from the night of Eid till noon on the Eid day.