Source : Islamweb / 26 Jul 2014

Question

Please give me details on Zakaatul-Fitr, is it possible to give money instead of food items?

Answer

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.

Giving Zakaatul-Fitr is an obligation on every Muslim who possesses enough food exceeding his or his family's basic needs for the duration of the day or night of 'Eed. Any Muslim who meets this condition has to pay Zakaatul-Fitr on behalf of everyone he is obliged to spend on, such as his wife, children and parents. It is confirmed that Ibn 'Umar (may Allah be pleased wih him) said: "The Prophet (pbuh) enjoined the payment of one Sa' (2,480 grams) of dates or one Sa' of barley as Zakaatul-Fitr on every Muslim, free or slave, male or female young or old. He also ordered that it should be paid before people go to 'Eed prayer." [Al-Bukhaari] Zakaatul-Fitr should be paid out of the common food in the country and it should be given to the needy and the poor. It is better if it is given out on 'Eed day but if it is given on the first day of Ramadhaan then that is also sufficient.

As regards giving the value of the Zakaatul-Fitr instead of food, Imaam Maalik, Ash-Shaafi'ee and Ahmad (may Allah be pleased with them) are of the view that it should be given as food, not as money. However, Imaam Abu Haneefah (may Allah be pleased with him) is of the view that if its value (money) is given instead of food then that is sufficient. 

Finally, if you want more details then you can refer to the books of Fiqh.