Musannaf Ibn Abi Shaybah 10661 — Giving dirhams for Zakat al-Fitr

Qurrah said: A letter of Umar bin Abd al-Aziz was brought to us, in which it was written concerning Sadaqat al-Fitr: Sadaqat al-Fitr shall be collected for every person as half a sa', or its value, half a dirham.