Necessary Items and Excess Items which Determine whether Sadaqah Fitr is Waajib or Not

1. The Fitrah is not waajib upon a person who does not have the amount which makes Zakaat waajib, even though he/she may be residing in a home which is priced in the millions.
2. Similarly, a person may have clothes which are very expensive and in use, but he/she is not in possession of the Zakaat amount, then the Fitrah is not waajib on such a person.
3. Gold embroidery on garments, even though the garments form part of items in use and necessary, are taken into account for the purpose of determining whether the Fitrah is waajib.
4. A person has under his employ many workers but does not have excess wealth equivalent to the Zakaat Nisaab, such a person does not have to give Sadaqah Fitr.
5. In like manner, household furniture and kitchenware in use are also not taken into consideration for the purpose of the Fitrah calculation.
6. However, what is not in use of garments, household furniture and kitchenware shall be evaluated to determine whether Fitrah is waajib or not. These are considered to be excess items.
7. If one has some gold, silver or cash together with some excess household items or excess clothes, however, the net worth of all of these does not amount to the Nisaab of Zakaat, then too the Fitrah is not waajib.

(Behshti Zewar)