Where must Zakat al-Fitr be distributed?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr must be distributed in the city where it becomes obligatory upon the person, irrespective of whether their wealth is present in that city or not. This is because the obligation arises from the location of the person at the time the cause for the Zakat (the end of Ramadan) occurs, so it is distributed where its cause originated.