- It suffices if Zakatul Fitr is utilized for any of the purposes which have been mentioned about Zakat of property. However. the recommended precaution is that Zakatul fitr should be paid to indigent Twelver Shi'ah Ithna Ash'ari only.
- If a Shi'ah child is poor one can spend fitra on him or make it his property by giving it through his guardian.
- It is not necessary that the poor to whom fitra is given is 'Adil (a just person). However it is not permissible to give it to one who drinks wine. and the obligatory precaution is that it should not be given to a person who does not offer prayers or who commits sins openly.
- Fitra should not be given to a person who spends it on sinful acts.
- The obligatory precaution is that a pauper should not be A,o given fitra which is less than a sa'a (about 3 kilos). However. there is no harm if something more than that is given to him.
- When the price of a superior kind of commodity is double that of its ordinary kind e.g. when the price of a particular kind of wheat is twice as much as the price of its ordinary kind it is not sufficient to give half a sa'a of the wheat of superior quality as fitra and it is not sufficient even if half a sa'a is given as the price of fitra.
- One cannot give as fitra half a sa'a of one commodity (e.g. wheat) and half a sa'a of another commodity (e.g. barley) and if he gives these with the intention of paying the price of fitra even then it is not sufficient (i.e. it cannot be said that the zakat of fitra has been paid properly).
- It is recommended that while giving zakat of fitr one should prefer one's indigent relatives, and then one's indigent neighbors, and then the learned persons who are indigent. However, if others enjoy superiority for some reason it is recommended that preference be given to them.
- If a man gives fitra to a person under the impression that he is poor (Fakir) and understands later that he was not poor and if the property which he gave to him has not perished, he should take it back from him, and give it to a person who is entitled to receive fitra, and if he cannot take it back from him he should give fitra out of his own property. And if it has perished and the person, who took fitra knew that he had taken was fitra he should give its substitute, and if he did not know it, it is not obligatory on him to give substitute, and the man who gave Fitra should give it once again.
- Fitra can be given to a person who says that he is poor. However, if the man, we has to pay fitra knows that previously he was not indigent fitra cannot be given to him immediately on his saying that he is poor except that the man giving fitra is satisfied of the correctness of his statement.
- One should give Zakatul fitra with the intention of qurbat i.e. complying with the orders of the Almighty Allah and should make the intention of fitra while giving it.
- It is not in order to give fitra before the month of Ramazan, and it is better that it should not be given even in the month of Ramazan. However, if a person gives loan to a poor person before Ramazan, and adjusts the loan against fitra. when payment of fitra becomes obligatory, there is no harm in it.
- It is necessary that wheat or any other thing, which a person gives as fitra is not mixed with another commodity or dust, and in case it is mixed and the pure thing is as much as a sa'a (about 3 kilos) or the quantity of the thing mixed with it is so small that it can be ignored, there is no harm in it.
- If a person gives firm in the form of a defective thing it is not sufficient.
- If a man gives fitra for a number of persons, it is not necessary for him to pay it with the same commodity. For example, if he gives fitra of some of them in the shape of wheat and for others in the shape of barley, it is sufficient.
- If a person offers Eidul fitr prayers, he should, on the basis of obligatory precaution, give Fitra before Eid prayers. However, if he does not offer Eid prayers he can postpone Giving Fitra till midday.
- If a person sets apart a portion of his property with the intention of fitra. and does not give it to a person entitled to it till midday of Eid day, he should make intention of fitra as and when he gives it.
- If a person does not give fitra at the time when payment of Zakatul fitr becomes obligatory and does not also set it apart, he should give Fitra later on the basis of precaution without making the intention of ada or qaza.
- If a person sets apart fitra, he cannot take it for his own use, and substitute something else for fitra.
- If a person possesses property, whose value is more than fitra, and if he does not give fitra and makes an intention that a portion of that property is for fitra, there is no harm in it.
- If the property set apart for fitra perishes and in case a poor person was available and the Fitra giver delayed giving fitra, he should give its substitute. In case, if a poor person was not available, he is not responsible (to give substitute).
- If a person entitled to Fitra is available in the hometown of a person. the obligatory precaution is that he should not take the fitra to some other place, and in case he takes it to another place and it perishes, he should give its substitute.
source : rafed.net