Upon whom is the obligation of paying Zakat al-Fitr for dependents (those one supports)?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr is obligatory upon a person for every individual whose provision (food/sustenance for the day and night) they are responsible for providing, as it is obligatory upon them to cover their expenses (ma'unah). This is based on the Hadith from Ibn Umar: The Messenger of Allah (peace be upon him) mandated Sadaqat al-Fitr for every young and old, free and slave, whom you support. The three categories for whom a person must provide their sustenance and Fitr are wives, slaves, and relatives.
Supporting text
Abu Hanifah, al-Thawri, and Ibn al-Mundhir state that the husband is not obliged to pay the Fitr for his wife; rather, the wife pays for herself based on the Hadith stating it is due upon every male and female, and because it is a Zakat, it is obligatory upon her like her wealth Zakat. Our position is based on the Hadith and the fact that marriage mandates maintenance, thus mandating Fitr, similar to ownership and kinship, which differs from Zakat on wealth.