Is Zakat al-Fitr obligatory upon an unborn fetus (Janin)?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
It is established that Zakat al-Fitr is not obligatory upon the fetus in the womb. This is the opinion of the majority of scholars, including all city scholars whose views on the matter are known to Ibn al-Mundhir. The justification is that since it is a fetus, the Zakat obligation does not attach to it, just as it does not attach to the fetuses of animals. Furthermore, only rights pertaining to inheritance and bequests, contingent upon its being born alive, are established for the fetus in worldly law.
Supporting text
It is recommended (mustahabb) to give Zakat al-Fitr on behalf of the fetus because 'Uthman ibn 'Affan used to give it on behalf of the fetus. Since it is a charity given on behalf of someone for whom it is not obligatory, it is considered recommended, like all voluntary charities. There is a reported narration from Ahmad stating that it is obligatory because the fetus is a human being, bequests can be made to it, and it inherits, thus falling under the general texts, and by analogy to a born infant.