Is Zakat al-Fitr obligatory upon a *mukatab* (a slave contracted for manumission) or his master?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr is not due from the master of the *mukatab*. The view that the master is not obligated is held by Abu Salamah ibn Abd al-Rahman, al-Thawri, al-Shafi'i, and the Ashab al-Ra'y. The obligation rests upon the *mukatab* himself for his own person and for those whose maintenance he is responsible for, such as his wife and his slaves. The basis for this is that the master does not incur the maintenance expenses of the *mukatab*, similar to a non-dependent, hence the obligation of his Fitr does not fall upon the master. Furthermore, the Prophet (peace be upon him) mandated the Sadaqah al-Fitr upon the free man and the slave, the male and the female; the *mukatab* is a slave and must be one of the genders. Since maintenance for his own person is incumbent upon him, his Fitr is incumbent, like a wealthy free person.
Supporting text
The opinion requiring the obligation upon the master is held by 'Ata', Malik, and Ibn al-Mundhir, based on the reasoning that the *mukatab* is a slave, thus resembling his other slaves. Abu Hanifah and al-Shafi'i state the obligation is not upon the *mukatab* because he has incomplete ownership, similar to a captive slave (*qinn*), and because Zakat al-Fitr is not incumbent upon him like Zakat al-Mal (wealth tax).