Praise be to Allah.
Where should one pay Zakat Al-Fitr?
The scholars (may Allah be pleased with them) stated that Zakat Al-Fitr is connected to numbers of people, not money, and it is to be paid in the place where a person is on the night before `Eid .
Ibn Qudamah (may Allah be pleased with him) said in Al-Mughni (4/134):
“As for Zakat Al-Fitr , it is to be paid in the land where the person from whom it is due is present, whether his wealth is there or not.”
Paying Zakat Al-Fitr in Cash
As for paying Zakat Al-Fitr in cash, we have explained in the answer to question no. 22888 that it must be given in the form of food, and that paying it in cash is not acceptable.
So you must try to give Zakat Al-Fitr in the form of food. If the poor person refuses the food and asks for cash, then there is nothing wrong with your giving it as cash in that case, because of need or necessity.
And Allah knows best.
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