Does the obligation of Zakat al-Fitr lapse if a person obligated to pay it dies after it becomes due?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
The obligation of Zakat al-Fitr does not lapse if the owner of the dependents or slaves dies after the payment becomes due. This is because Zakat al-Fitr becomes a debt established against the person's estate due to their ownership of the dependents or slaves, and such debts are not extinguished by the death of the debtor. This is analogous to a debt incurred by a slave with the master's permission, which remains the master's liability. Furthermore, Zakat on wealth (Zakat al-Mal) is not waived upon the destruction of the wealth, making Zakat al-Fitr more binding in this regard, especially since one narration states that Zakat al-Mal relates to the asset itself, which differs from Zakat al-Fitr.