Zakaatul Fitr ( Fitrana )

It is fard according to ibn Umar (R) who related that "the Prophet (PBUH) made obligatory the payment of zakaah at the end of Ramadhan on all Muslims - one saa'a (approximattely 3 kg) of dates, or cheese, or barley - free and slave, male and female. (Agreed upon) and Bukhari adds "on the young and old from the Muslims."

Abu Saeed Alkhudry (R) relates. "We used to give one saa'a of food, or one saa'a of dried cottage cheese, or one saa'a of barley, or one saa'a of dates, or one saa'a of raisins as zakatul fitr..."

Wisdom behind zakatul fitr.

It is generosity to the poor and assisting them againts beggind in the days of Eid, so that they can participate with rich on this joyous occasion and so that it is an Eid for all Muslims - Rich or Poor.
It also purifies one who fasted the month, from any indecent act, speech, or sin that may have taken place.

Who Must Pay Zakatul Fitr?
Zakat ul-fitr is incumbent on every free muslim who possesses one saa'a(arround 3 kg) of dates or barley which is not needed as a basic food for himself or his family for the duration of one day and night. Every free Muslim must pay zakat ul-fitr for himself, his wife, children and servants.

Amount and time of payment

For every individual, the amount of payment is one saa'a(arround 3 kg) of dates, rice or similiar items considered as basics foods.

Zakatul Fitr becomes due fro, Maghrib on last day of Ramadhan and it is preferreed to delay it to before the Eid prayer. However, there is no harm if it is paid a few days prior to Eid

ZAKAAT IS NOT A SUBSTITUTE FOR INCOME TAX AND VICE VERSA