It is obligatory on every free Muslim who owns a niṣāb surplus to basic need, even if non-appreciating.
Chapter on ṣadaqat al-fiṭr
It is obligatory on every free Muslim who owns a niṣāb surplus to basic need, even if non-appreciating.
He pays for himself, his small child who owns nothing, and his household slave even if a disbeliever—unlike his adult child and his wife; if he pays on their behalf voluntarily without their knowing, it avails them.
It is not obligatory for his mukātab—unlike his mudabbar and his child’s mother—nor for a slave or two co-owned slaves.
It is half a ṣāʿ of wheat by weight, or its flour or its sūq; or a ṣāʿ of dates or barley or their flour or sūq.
On raisins there are two narrations.
Flour is more virtuous than wheat; dirhams are more virtuous than both; and it is said: wheat is more virtuous than both.
The ṣāʿ: eight Iraqi pounds (ratl).
Its time: the dawn of the day of Fiṭr; it is recommended to pay it before leaving for the Eid prayer.
Advancing it is valid unconditionally, and it does not lapse by delay—unlike the sacrificial animal.