Who is eligible to receive Zakat al-Fitr?

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Zakat al-Fitr must be given to those to whom general charitable donations (Sadaqat al-Amwal) may be given, as Zakat al-Fitr is considered a form of Zakat, and thus its expenditure follows the same recipients as other Zakat funds. It also enters under the general ruling that alms are for the poor and the needy (Quran 9:60). It is prohibited to give it to someone to whom Zakat al-Mal (obligatory wealth tax) cannot be given, and it is impermissible to give it to a non-Muslim (Dhimmi). This position is held by Malik, Al-Layth, Al-Shafi'i, and Abu Thawr. The evidence is that since it is Zakat, it is not permissible to give it to non-Muslims, just as Zakat al-Mal is prohibited from being given to them. There is scholarly consensus reported by Ibn al-Mundhir that giving Zakat al-Mal to people of Dhimma is invalid.