Is Zakat al-Fitr obligatory upon a non-Muslim?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr is not obligatory upon a non-Muslim, whether they are free or a slave. This is based on the narration from Ibn Umar stating the obligation was upon "the Muslims." The argument that it should be paid for a non-Muslim slave, by analogy with Zakat al-Tijarah (trade tax) which is due from the master, is rejected because Zakat al-Fitr is defined as a purification for the fasting person, making it specific to the human soul, unlike Zakat al-Tijarah which pertains to material wealth.
Supporting text
There is a report attributed to the Prophet, peace be upon him, stating: 'Pay on behalf of every free person and slave, young or old, Jew or Christian or Magian, half a Sa' of wheat.' Furthermore, some scholars, including Sa'id ibn al-Musayyib, Umar ibn Abd al-Aziz, Ata', Mujahid, Sa'id ibn Jubayr, Al-Nakha'i, Al-Thawri, Ishaq, and the people of opinion, held that a Muslim master must pay the Fitr for his non-Muslim (Dhimmi) slave. Abu Hanifa also stated that it should be paid for his minor son even if the son apostatizes.