عَنِ ابْنِ عُمَرَ رَضِيَ اللَّهُ عَنْهُمَا قَالَ: فَرَضَ رَسُولُ اللَّهِ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ زَكَاةَ الفِطْرِ صَاعًا مِنْ تَمْرٍ، أَوْ صَاعًا مِنْ شَعِيرٍ، عَلَى العَبْدِ وَالحُرِّ، وَالذَّكَرِ وَالأُنْثَى، وَالصَّغِيرِ وَالكَبِيرِ مِنَ المُسْلِمِينَ، وَأَمَرَ بِهَا أَنْ تُؤَدَّى قَبْلَ خُرُوجِ النَّاسِ إِلَى الصَّلاَةِ.
The Prophet (may Allah's peace and blessings be upon him) made Zakat al-Fitr obligatory after Ramadan. Its amount is one Sā’, which is equivalent to four Mudds in weight. One Mudd: two handfuls of an average person of dates or barley due on every Muslim, free or slave, male or female, young or old. This applies to one who has enough surplus beyond his needs for the day and night, for himself and for those whom he provides for.
He commanded that it be given before the people go out to the Eid prayer.
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