Upon whom is Zakat al-Fitr incumbent regarding age and status?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr is obligatory upon every Muslim, encompassing the young and the old, male and female. It is also obligatory upon the orphan, and their guardian must pay it from the orphan's wealth. This is based on the comprehensive nature of the Prophet's decree upon every Muslim, young and old, free and slave. There is no known opposition to paying it on behalf of the orphan from his wealth.
Supporting text
Al-Hasan and Al-Sha'bi stated that Sadaqah al-Fitr is due upon the free person who fasted and upon the slave. Muhammad ibn al-Hasan held a dissenting opinion, stating that there is no charity due from the wealth of a minor Muslim.