According to the Shariah, Fitra becomes incumbent when the new moon of Shawwal is sighted. This is known as Zakat of Fitra, which is payable by every Baligh person for oneself and all dependents, temporary or otherwise, regardless of gender and age. It is also Mustahab to pay Fitra for an unborn child. Fitra has been set for $12 per head minimum (AUS) and $10 per head minimum (US) will be distributed to the needy, first locally and then abroad.
As per law 1999 of Ayatullah Seestani’s ‘Islamic laws’: “At the time of sunset on Eid ul Fitr, whoever is adult and sane and is neither unconscious, nor poor, or the slave of another, he should give, on his own behalf as well as on behalf of all those who are his dependents, about three kilos per head of wheat or barley or dates or raisins or rice of millet etc. It is also sufficient if he pays the price of one of these items in case”
HOW TO PAY IT
Materials, amount, and guidelines
It is obligatory on the individual who is sane, adult (physically mature), and wealthy (whose finances are secure through available assets or continuous income).
The obligatory time to pay starts from the beginning of the night of Eid and ends at the time of Eid prayer. If the time was missed, then the Zakat must be paid with the intention of absolute servitude to Allah.
Zakat-ul-Fitrah is equivalent to three kilograms (about 6.6 pounds) of a popular food such as rice or wheat (per person). This is a US$10.00 minimum equivalent per eligible person. For example, a family of 5 would pay US$50.
This charity must be spent on the poor--those who do not have financial support for the year. It is not to be received by the Hashimite (descendants of the prophet Muhammad) unless the giver is Hashimite.
The Zakat may be paiddirectly to the poor, to your local mosque or center, or to the religious authority and their agents, who have knowledge and experience in the proper venues of appropriation.