Is it permissible to give Zakat al-Fitr using flour (daqiq) or Sawiq (roasted barley meal)?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
It is permissible to pay Zakat al-Fitr using flour (daqiq) and Sawiq. This is the position stated by Ahmad. Evidence supporting this includes the narration from Abu Sa'id which explicitly mentions 'or a Sa' of flour.' Furthermore, flour and Sawiq are essentially the pure components of the grain, capable of being measured and stored, thus their distribution is valid, similar to the grain before grinding. Grinding merely separates the components and saves the poor the effort of grinding, equating it to removing the pits from dates and then giving the dates.
Supporting text
Malik and Al-Shafi'i hold that it is not permissible to give flour or Sawiq. Their evidence rests upon the hadith of Ibn Umar, and they argue that because their utility has diminished, they are analogous to giving baked bread.