Abu Sa'id al-Khudrl said, “We used to bring forth as the zakat on breaking the fast of Ramadan a sa’ of grain, or of barley, or of dried dates, or of cheese, or of raisins." (Bukhari and Muslim.)
The Nature of Zakat al-Fitr
This narration from the noble Companion Abu Sa'id al-Khudri establishes the fundamental obligation of Zakat al-Fitr, which is incumbent upon every Muslim at the conclusion of the blessed month of Ramadan. It is a purification for the fasting person from idle talk and obscenities and a provision of food for the needy.
The Prescribed Measure (Sa')
The measure specified is one "sa'", which is a specific volume measure equivalent to four mudd. The consensus of the scholars is that this is approximately 2.176 kilograms (or roughly 3kg for precaution) of the staple foodstuffs of the region.
Permissible Types of Food
The hadith explicitly mentions five types of food: grain (hintah, referring to wheat), barley, dried dates, cheese (aqit, a type of dried curd), and raisins. The scholars deduce from this that Zakat al-Fitr is to be given from the staple food of the country, following the principle established by the Prophet (peace be upon him) for the people of Medina.
Timing and Recipients
This zakat must be given before the Eid prayer. It is permissible to give it one or two days prior, as the Companions did. Its primary recipients are the poor and needy, ensuring they too can partake in the joy and celebration of Eid.