Is it obligatory to pay Zakat al-Fitr when one possesses less than a Sa'?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
There are two narrations concerning the obligation to pay Zakat al-Fitr when one possesses only a portion of a Sa'. The second opinion asserts that it is obligatory to pay the amount possessed. This view is supported by the Prophet's saying: 'When I command you with a matter, then perform of it what you are able.' Furthermore, because it is a purification (tahara), whatever one is capable of must be paid, similar to purification with water. Additionally, a part of the Sa' is paid on behalf of a jointly owned slave, so it is permissible for it to be paid on behalf of something other than the full amount.
Supporting text
The first narration states that it is not obligatory. Ibn Aqil preferred this view because Zakat al-Fitr is a means of purification, and it is not obligatory upon one who does not possess the entirety of the required measure, similar to expiations (kaffarat).