Every Muslim who has provision for more than one day and is alive by the time of sunset on the eve of 'Eid-ul-Fitr (that is, on the eve of the day of Uraza-Bayram) is obliged to pay Zakat al-fitr. If a child is born prior to that, then for him it is necessary to pay zakat al-fitr, and if someone dies before this time, then zakat-ul-fitr is not paid from him.
Zakat al-fitr can be paid during the whole month of Ramadan, but it is preferable - from the time of sunset on the eve of 'Eid-ul-Fitr. It is best to give it prior to the festive prayer, but it is possible during the festive day before sunset. To the one who pays Zakat before this time, it is necessary to add the word "in advance". To postpone its payment after this period - haram (is forbidden). And the one who did not have time to pay Zakat-ul-fitr by this time is obliged to reimburse it as soon as possible.
Every adult Muslim is obliged to pay zakat not only for himself, but also for those who are legally dependent on him (for his wife, children, etc.). In this case, it is advisable to obtain the authority (wakil) from those for whom Zakat is paid.
Zakat is paid in the form of the most commonly used products. In Dagestan (as well as throughout Russia), the most widespread product is bread, therefore Zakat should be paid with wheat. In this case, wheat should be of good quality. Zakat wheat shoudl weight 2 kg 400 g, but with allowance for possible impurities, it is better to give 2 kg 500 grams. Some scholars believe that Zakat is 2 kg 700 g. If we take this as the basis, it will be even better. According to the Hanafi madhhab, Sunset is 3 kg 700 g, and if it is paid by wheat, then half the sa'a is enough.
In addition, if it is difficult to pay Zakat by wheat, according to the Hanafi madhhab, Zakat can be paid in cash - with the cost of the same amount of wheat. At the same time, when making an intention, the shafi'ites must say that Zakat is paid in money, following Imam Abu Hanifa. But for the followers of the Shafi'ite madhhab it is better to pay Zakat with wheat.
Before the zakat is paid, the following intention should be made (niyyat): "I intend to pay for myself (my wife, minor children: son, daughter - the name of the one for whom I'm paying) obligatory (fard) - zakat-ul-fitr in the name of Allah Almighty."
If for an adult Muslim Zakat is paid by another Muslim, then he should be authorized to do so, that is, to make him a wakil.
Zakat-ul-fitr, like the Zakat in general, should be given only to strictly defined categories of people:
1) poor (i.e., those whose income is 20-30% of the required);
2) indigent (i.e., people whose income is less than the required amount by 70-80%);
3) employees engaged in the collection, storage, accounting, distribution of the Zakat, it is given to them as a salary;
4) converts (i.e., those who have accepted Islam and need material or moral support);
5) slaves released under a self-bargaining agreement;
6) those who have debts taken for purposes permitted by the Sharia (treatment, food, construction of necessary housing, purchase of necessary clothing, etc.);
7) to those who are on the true path and lead a holy war (ghazawat) against the infidels;
8) travelers who are on a journey permitted by the Shari'ah and who have been left without the necessary means.
It should be emphasized that Zakat is due only for the above categories of Muslims, and its payment to others (for example, orphans or invalids, if they do not fall under the above categories, mosques, etc.) is unacceptable, for in this case the fard remains unfulfilled, and zakat will be considered as a charity (sadaqah).
First of all, Zakat should be given to relatives and neighbors falling under the above categories (except for those relatives whose maintenance is required by Sharia, such as a wife, minor children, sick parents, etc.). If among them there are no people who are qualified to receive the Zakat, then it is necessary to give it to the inhabitants of his village. If there are no such people in the village (city), then to the residents of neighboring cities, villages.
A person who has received Zakat by right, can dispose of it as he wills: eat, sell, donate, etc.
Zakat should be given to at least three Muslims. Therefore, it is better to mix a few Zakats, and then divide between recipients.
Zakat cleanses the Muslim from small sins, from the errors of fasting. It is said in the hadith that a Muslim's fast observed during the month of Ramadan does not ascend, but is hanged between Heaven and the Earth, until zakat ul-fitr is paid.
But zakat should be paid regardless of whether the Muslim fast was observed in the month of Ramadan or not.
If Zakat was not paid earlier, then it should be repaid as soon as possible, because this is the obligation (duty) of every Muslim.
May Allah accept all our good deeds. Amin!