Giving Zakaat ul-Fitr to a Thimmee 
Az-Zuhree, Abu Hanifah, Muhammad, and Ibn Shubrumah considered giving zakaat ul-fitr to a thimmee permissible. Allaah (سبحانه وتعالى) says; «Allaah does not forbid you from showing kindness and dealing justly with those who did not wage war against you on account of religion and did not drive you out from your homes. Surely Allaah loves those who are just.» [ Al-Mumtahanah 60:8 ]
Al-Albaanee’s Comments on Giving Zakaat ul-Fitr to a Thimmi
Such giving its not proven by this aayah, it clearly deals with showing kindness to them through voluntary charitable acts, not the obligatory sadaqah. Abu ‘Ubayd [Ibn Sallaam] reported a saheeh chain of narrators to Ibn ‘Abbaas that he said;
“There were some people who and relatives and kinsfolk who were friendly and hospitable, but they were cautious against giving them any sadaqah although they hoped that they would accept Islaam, so the [aayah] was revealed;«It is not up to you to give them guidance, but it is Allaah who guides whom He wills. Whatever you spend of good, then it will benefit yourselves, while you are seeking Allaah’s Face by such spending. And whatever good you spend shall be compensated for you, and you shall not be wronged.»“ [ Al-Baqarah 2: 274 ]
So this aayah is similar in meaning to the one mentioned above. Then he (Abu ‘Ubayd) reported a saheeh chain of narrators to Sa‘eed Bin al-Musayib who said;
“Allaah’s Messenger gave some sadaqah from his household to some Jews to bring them closer (to Islaam).”
And he reported from al-Hasan al-Basree who said;
“There are no obligations [of sadaqah] due to the people of thimmah, but if someone wants to, he may give sadaqah to them other than that.”
So this is the way that it is affirmed by the sharee‘ah, and it is the way of the righteous predecessors. As far as giving them some of the zakaat ul-fitr, we are not aware of any companion who did that. So such understanding of the aayah is mistaken, and it attributes to the aayah what the aayah does not imply. As for what was reported by Abu Ishaaq from Abu Maysarah that he said; “That they brought him (صلى الله عليه و سلم) the sadaqat ul-fitr, so he gave it or he gave some of it to the rabbis.”
As recorded by Abu ‘Ubayd and Ibn Zanjooyah – it is disconnected, stopping in its chain at Abu Maysarah, whose name is ‘Umru Bin Shurhabeel, so it is not correct from him because this is Abu Ishaaq as-Sabee‘ee, the confused mudallis , and he said “from him” [that is, he did not clarify that he actually heard him saying it, with the wording, “I heard him…” or, “He informed us…” etc.]
The hadeeth that preceded supports particularizing the Muslims with zakaat ul-fitr, it says;…and to provide food for the needy.
It is clear from this that he intended the needy Muslims, not the needy of the entire nation. So take note.
1. This article, as the title explains, is Sayyid Saabiq’s chapter on Zakaat ul-Fitr. We realize that many people have a copy of Fiqh us-Sunnah, and due to the benefit that it contains, we decided to print this section with the critical notes of the hadeeth scholar Muhammad Naasir ad-Deen al-Albaanee. The following is the work that has been done to it: Most of the text was copied from the English translation published by Dar El Fateh for Arab Information. This is the print that combines the five volumes previously published by ATP in America. While copying the text, some passages underwent translation, as well as general grammatical editing. We also added a translation of Shaykh al-Albaanee’s notes after each point within the text of the article. All of the footnotes for the article are from the editors.
2. Four scoops, with the hands of an average man cupped together. Refer to the book “Celebrations in Islaam” for more beneficial details regarding zakaat ul-fitr.
3. A mudd is another form of measurement, in the case of wheat, as noted, it equals half of one saa‘, i.e., two scoops of an average man’s hands held together.
4. That is the non-Muslims who reside in an Islaamic state, those who have a covenant of protection with the Islaamic government.
5. A mudallis is one who when he narrates in an ambiguous manner using a word such as ‘an (from; on the authority of) the listener may be deceived into thinking he heard the narration directly from the one on whose authority he narrates it while this is not the case.
From Sayyid Saabiq’s Fiqh us-Sunnah
With commentary by Muhammad Naasir ad-Deen al-Albaanee from Tamaam ul-Minnah fit-Ta‘leeq ‘alaa Fiqh as-Sunnah