Zakat Al-Fitra is one of the obligatory duties of the Muslim in the first day of Eid Al-Fitr, that is why we need to know who has to pay the Zakat Al-Fitra and to whom it should be given. And here is the advisory opinion of the Supreme religious authority Sayed Ali Al-Sistani:
Question: Who is obliged to pay Zakat Al-Fitra?
Answer: It is obliged on these conditions:
1- Being adult
2- Being sane and not unconscious
3- Being rich (having the food of the year for himself and of his dependants actually or through his work)
When all these conditions are fulfilled in the person before the sunset of the night before the Eid Al-Fitr, he/she is obliged to pay the Zakat Al-Fitra in his name and in behalf of those dependants of him, either whose expenses are his duty (such the wife and children or servants and maids), and he is not obliged to pay for the pregnancy unless the baby is born before the sunset of the night before the Eid day, and it is an obligatory precaution to pay it when the mentioned conditions are fulfilled at the time of sunset on Eid Al-Fitr night (i.e. the night preceding Eid day), and before the demise of the sun on the day of Eid. (i.e. mid day).
Question: To whom the Zakat Al-Fitra is given?
Answer: Zakat Al-Fitra is given to the poor (who is not in a position to meet his own expenses, as well as those of his family, for a period of one year), with the condition that he should be a believer and that he won't spend it on sinful acts., and as an obligatory precaution, Zakat Al-Fitra must not be given to a drunkard, or one who does not offer his daily prayers, or commits sins openly like not wearing Hijab for exemple.
A person, who is not a Sayyid, cannot give fitra to a Sayyid, and if that Sayyid is his dependent, he cannot give to another Sayyid either.
One should give fitrah with the Niyyat of Qurbat, that is, to fulfil the orders of Almighty Allah, and should intend to be giving fitrah at the time of disposal.
Zakat Al-Fitra is about three kilos per head of wheat or barley or dates or raisins or rice or millet etc. It is also sufficient if he pays the price of one of these items in cash. As per obligatory precaution, he should not give from that food which is not staple in his place, even if it be wheat, barley, dates or raisins.