Muslims, [like the zakat of wealth, and there is no disagreement that it is not permissible to give the zakat of wealth to non-Muslims]. Ibn al-Mundhir said: The scholars have reached a consensus that it is not valid to give any of the zakat of wealth to any of the dhimmis (protected non-Muslims).
Section: It is permissible to give [zakat al-fitr] to one's relatives to whom it is permissible to give the zakat of one's wealth. One may not give from it to a wealthy person, nor to those for whom maintenance is due (dhu qurba), nor to anyone among those to whom giving the zakat of wealth is prohibited. It is permissible to spend it on the eight categories of recipients, because it is a charity, so it resembles the charity of wealth.
Section: If one gives it to a person entitled to receive it, and the recipient then gives it out to the one who paid it, or if the charity is collected by the Imam and he distributes it to those entitled to shares, and it then returns to a person as his own charity, the Judge (al-Qadi) opted for the view that this is permissible. He said: Because Ahmad has stated regarding someone who has a nisaab (threshold) of livestock and crops that the charity is taken from him and then returned to him if he does not possess the amount sufficient for his needs. This is also the school of al-Shafi'i, because the seizure by the Imam or the eligible recipient has ended the ownership of the giver, and it returned to him due to a different cause, so it is permissible just as it would be if it returned to him through inheritance. Abu Bakr said: The school of Ahmad is that it is not lawful for him to take it, because it is a purification for him, so it is not permissible for him to take it, just as it is not permissible to buy it back. This is because when Umar, may Allah be pleased with him, wanted to buy a horse he had donated for the sake of Allah, the Prophet, peace and blessings be upon him, said to him: "Do not buy it, and do not return to your charity, for the one who returns to his charity is like one who returns to his vomit." As for if he buys it, that is not permissible for him according to the report. But if he inherits it, it is permissible for him to take it, because it returned to him without any action on his part.
(3) In the original: "al-muslim" (the Muslim). (4) Omitted from (A). It is a transcription error. (5) In (M): "wa al-zar'" (and the crops). (6) In (M): "'alayhi" (to him). (7) In (M): "wa li-anna" (and because). (8) Its derivation was previously mentioned on page 104.
