Fitr means to break fast or to refrain from fasting. Hence the Eid after the fasts of Ramadaan is called Eid-al-Fitr, as it is the day of rejoicing after the completion of fasting.

On this occasion of happiness, as a sign of gratitude one has to give a specific amount of food in alms, which is called Zakat al-Fitr. To purify and obtain complete blessings for the fasts of Ramadaan one has to give Zakat al-Fitr.

It was reported by Ibn Abbas that the Prophet made Zakat al-Fitr compulsory so that those who fasted may be purified of their idle deeds and shameful talk (committed during Ramadan) and so that the poor may be fed.

Whoever gives it before the prayer, it is Zakaat al-Fitr, and whoever gives it after the prayer, it is ordinary charity. [Abu Dawud]

Zakat al-Fitr becomes obligatory on every Muslim, male or female, adult or child, at the end of Ramadaan as long as he/she has the means to do so,

even those who have not fasted during the month of Ramadaan for any valid reason.

Ibn ‘Umar said: “The Messenger made giving a saa’ of dates or a saa’ of barley as Zakaat al-Fitr an obligation for all Muslims, slave and free, male and female, young and old,

and ordered that it should be given before the people went out to pray (Salaat al-Eid).” [Al-Bukhari].

NOTE: A saa’ is equivalent to approximately 3 kilograms or four times the amount that may be held in the two hands of a man of average build.

It is acceptable to give a saa’ of the local staple food such as rice, garri etc.

Ref:

Collection of Fatwas regarding Zakat al-Fitr by Shaykh Muḥammad ibn Hizām