Praise be to
Allah.
Zakaat al-fitr
must be given in the form of food, and it is not permissible to give it in the
form of cash.
But, if the poor
will not accept food and ask for cash, it is permissible to give it in the form
of cash in that case, and in that case one will be excused for not giving it in
the form of food.
Shaykh Ibn
‘Uthaymeen (may Allah have mercy on him) said:
With regard to
one who knows that it must be in the form of food, but he gives it in the form
of cash because it is easier for him, that is not acceptable. But in the
example mentioned by the questioner, if we cannot find anyone who will accept
food, i.e., there is no one who will accept the rice or dates or wheat, and
they will not accept anything but cash, in that case we may give it in the form
of cash. So we should work out the cash value of a saa‘ of average quality food
and give it to them.
End quote from Fataawa
Noor ‘ala al-Darb
And Allah knows
best.