Ruling
Zakatul-fitr is a fard (obligation) for those capable of giving it. This is stated clearly in the Hadith of Ibn `Umar (may Allah be pleased with him):

"Allah's Messenger has ordained zakatul-Fitr, in the amount of one saa` of dates or one saa` of barley, for the Muslims - slave or free, male or female, young or old; and he ordered that it be given before the people went out to the (Eid) prayer."

This Hadith further indicates that it is an obligation for every (capable) Muslim individual, regardless of age or social status.

The responsibility of giving out zakatul-fitr falls upon the head of the household; he should give it on behalf of himself and those under his care: young and old, male and female, free and slave. Ibn `Umar said:

"Allah's Messenger ordained sadaqatul-fitr for those under your custody: young and old, free and slave."


As for the person who does not have the financial ability to give it, he is exempt because of general texts in the Quran and Sunnah, such as Allah's saying:

Allah does not require from any soul more than its capacity.
[Noble Quran 2:286]


And the Hadith narrated by Abu Hurayrah:

When I give you a command, do as much of it as you are capable.


Some scholars further require that it be given on behalf of a fetus. However, there is no evidence for this; and the fetus is not considered to be a young person - neither in the language nor the common understanding of people.
 
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