To whom is the fitra zakat given in islam?
Muslims jurist are unanimously in agreement that the eligible recipients of zakat and zakat al-fitr are same. It is not permissible to give zakat al-fitr to those who are not eligible to receive zakat. It is not permissible either to give this obligatory charity to non-Muslims in general and non-Muslim citizens of Muslim land in particular.
Zakat al-Fitr is given with the intention of fitr to every Muslim who is poor. However, within this group it is wise to give priority to the most needy, close relatives, close neighbors. When giving zakat al-Fitr, it may be preferred to give it to families with children who cannot meet their needs for Eid, to students and to needy people.
People cannot give their fitr to their mother, father, grandfather, grandmother, children, grandchildren, spouse and others whom they are responsible to look after. It is makruh to give the fitr to someone who is far away when there is a needy person in the locality.
If a person who is obliged to pay zakat al-fitr dies before fulfilling this obligatory act, his heirs must pay it out of his inheritance. This is because there is the right of both Allah and His servants in this act of obligatory charity.