It is obligatory on the individual who is sane, adult (physically mature), and wealthy (whose finances are secure through available assets or continuous income).
The obligatory time
to pay starts from the beginning of the night of Eid and ends at the time of Eid prayer. If the time was missed, then the Zakat must be paid with the intention of absolute servitude to Allah.
Zakat-ul-Fitrah is equivalent
to three kilograms (about 6.6 pounds) of a popular food such as rice or wheat (per person). This is a US$10.00 minimum equivalent per eligible person. For example, a family of 5 would pay US$50.
This charity must be spent
on the poor--those who do not have financial support for the year. It is not to be received by the Hashimite (descendants of the prophet Muhammad) unless the giver is Hashimite.
The Zakat may be paid
directly to the poor, to your local mosque or center, or to the religious authority and their agents, who have knowledge and experience in the proper venues of appropriation.
If it is easier for you
, you can send it to IMAM ahead of time, and in turn we will devote the money on your behalf on the night of Eid it will be sent to the poor and needy.
Please note that if a center or person knows of someone needy in their city, it is not religiously allowed to send the Zakat-ul-Fitrah to feed the poor out of that city. (Reference: Minhajul-Saliheem, Book 1, page 383. Year 2001.Mas'ala #1182)
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