Before the Eid al-Fitr prayer at the end of Ramadan, every adult Muslim who possesses food in excess of their needs must pay zakat al- Fitr (fitrana).
The head of household can also pay zakat al- Fitr for their dependants such as children, servants and any dependent relatives.
Ibn `Abbas (may Allah be pleased with him) reported:
The Messenger of Allah (peace be upon him) ordained Zakat ul Fitr [Fitrana] to purify the fasting person from indecent words or actions, and to provide food for the needy. It is accepted as Zakat for the person who gives it before the Eid prayer; but it is a mere Sadaqah for the one who gives it after the prayer.
[Abu Dawud and Ibn Majah]
