Zakat al-Fitr

In Islam, Zakat al-Fitr ("Zakat of Breaking the Fast of Ramadan"), also known as Sadaqat al-Fitr ("Charity of Breaking the Fast") or Zakat al-Fitrah ("the Alms of Human Nature"), is an obligatory form of alms-giving required of every able Muslim at the end of Ramadan. The purpose of Zakat al-Fitr is to enable poor people to celebrate Eid al-Fitr, the festival to break the fast of Ramadan. 
This form of charity becomes mandatory from sunset on the last day of fasting and remains so until the beginning of Eid prayer (i.e., shortly after sunrise on the following day). However, it can be paid prior to this period. Some of the Sahabah (companions of the prophet Muhammad) paid it a couple days before Eid al-Fitr. The amount of "Zakat" is the same for everyone regardless of their income: the minimum amount is one "sa`" (four double handfuls) of food, grain or dried fruit for each member of the family, or an equivalent amount of money (estimated at or ).
Zakat al-Fitr is a duty which is wajib (required) of every Muslim. If one misses the time period without a good reason, they have sinned and must make it up.
Classification.
"Sadaqat al-Fitr" is a duty which is wajib (required) of every Muslim, whether male or female, minor or adult as long as they have the means to do so.
According to Islamic tradition (Sunnah), Ibn 'Umar said that the Islam ic Prophet Muhammad made "Zakat al-Fitr" compulsory on every slave, freeman, male, female, young and old among the Muslims; one Saa` of dried dates or one Saa` of barley.
The head of the household may pay the required amount for the other members. Abu Sa'eed al-Khudree said:On behalf of our young and old, free men and slaves, we used to take out during Allah's Messenger's (upon whom be God's peace and blessings) lifetime one Saa` of grain, cheese or raisins".
Significance.
The significant role played by "Zakat" in the circulation of wealth within the Islamic society is also played by the "Sadaqat al-Fitr". However, in the case of "Sadaqat al-Fitr", each individual is required to calculate how much charity is due from themselves and their dependents and go into the community in order to find those who deserve such charity. Thus, "Sadaqat al-Fitr" plays a very important role in the development of the bonds of community. The rich are obliged to come in direct contact with the poor, and the poor are put in contact with the extremely poor. This contact between the various levels of society helps to build real bonds of kinship and love within the Islamic community and trains those who have, to be generous to those who do not have.
Purpose.
The main purpose of "Zakat al-Fitr" is to provide the poor which they can celebrate the festival of breaking the fast (`Eid al-Fitr) along with the rest of the Muslims.
Every Muslim is required to pay "Zakat al-Fitr" at the conclusion of the month of Ramadan as a token of thankfulness to God for having enabled him or her to observe the obligatory fast. Its purpose is:
The latter view is based upon the hadith from Ibn `Abbas who related, “The Prophet of Allah enjoined "Zakat al-Fitr" on those who fast to shield them from any indecent act or speech, and for the purpose of providing food for the needy. It is accepted as "Zakah" for the one who pays it before the `Eid prayer, and it is sadaqah for the one who pays it after the prayer.”
Conditions.
"Zakat al-Fitr" is Wajib and must be distributed during a particular period of time. If one misses the time period without a good reason, they have sinned and must make it up. This form of charity becomes obligatory from sunset on the last day of fasting and remains obligatory until the beginning of Eid prayer (i.e., shortly after sunrise on the following day). However, it can be paid prior to the above-mentioned period, as many of the Sahabah (companions of the Prophet) used to pay "Sadaqah al-Fitr" a couple days before the `Eid.
After the spread of Islam the jurists permitted its payment from the beginning and middle of Ramadan so as to ensure that the "Zakat al-Fitr" reached its beneficiaries on the day of `Eid. It is particularly emphasized that the distribution be before the `Eid prayers in order that the needy who receive are able to use the "fitr" to provide for their dependents on the day of `Eid.
Nafi` reported that the Prophet's companion Ibn 'Umar used to give it to those who would accept it and the people used to give it a day or two before the `Eid.
Ibn 'Umar reported that the Prophet ordered that it ("Zakat al-Fitr") be given before people go to perform the (`Eid) prayers.
One who forgets to pay this "Zakat al-Fitr" on time should do so as soon as possible even though it will not be counted as "Zakat al-Fitr".
Rate.
The amount of "Zakat" is the same for everyone regardless of their different income brackets. The minimum amount is one "sa`" (four double handfuls) of food, grain or dried fruit for each member of the family. This calculation is based on Ibn 'Umar's report that the Prophet made "Zakat al-Fitr" compulsory and payable by a "sa`" of dried dates or a "sa`" of barley. The Hanafi school permits paying Zakat al-Fitr in the form of cash, equivalent to the above amount, while this is not permitted Maliki, Shafi'i and Hanbali schools. Using cash as a form of payment became the adopted position by many official fataw councils around the world.
A companion of Mohammed, Abu Sa`eed al-Khudree said, "In the Prophet's time, we used to give it (Zakatal-Fitr) as a "sa`" of food, dried dates, barley, raisins or dried cheese". (According to the majority of Sunni scholars One Sa'a is approximately between 2.6 kg to 3 kg.)
The distribution of Zakat al-Fitr is the same as that of Zakat, and is included within its broader sense. Those who may receive "Zakat al-Fitr" are the eight categories of recipients mentioned in Surat Al-Tawbah, [9: 60]. They include:
"Zakat al-Fitr" must go to the above-mentioned categories. The Zakat al-mal cannot be used for any other such things either.