What is the ruling regarding Zakat al-Fitr obligation based on wealth status at the time of due date?

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If a person is poor (ma'sir) at the time the obligation becomes due (sunset of the last day of Ramadan) but becomes wealthy (yusir) later that night or on the day of Eid, nothing is due upon him. Conversely, if a person is wealthy at the time of obligation but becomes poor later, the obligation is not waived from him, as consideration is given to the status at the time of obligation. If a person dies after sunset on the eve of Eid, their Zakat al-Fitr is obligatory. Imam Ahmad stated this ruling.