ZAKAT FITRAH
It is an obligation to spend basic food or its value of 4 mud (4 x 700 gr). That is about 3 kg of rice for every person who is baligh, healthy, and ghaniy, i.e. well-off. In other words, he is the one who has what he needs for a year, either in cash or in kind, or a steady job. Or, has what he needs on the night of Eid and the next day.
The one who has fulfilled the conditions is obliged to spend it on himself and those who are under his dependents, such as children, wife, and parents.
The time when it becomes obligatory is from sunset at the end of Ramadan and the night of Eid (1 Shawwal) until noon the next day. Therefore, those who die before this time are not obliged to offer it; nor are babies born after maghrib.
The majority of scholars of the Ahl al-Bayt make it obligatory to give zakat al-Fitr on the night of Eid al-Fitr or the following day, except in two ways: on loan or on behalf of another person or organization.