وَحَدَّثَنِي ، عَنْ مَالِك ، أَنَّ أَحْسَنَ مَا سَمِعْتُ فِيمَا يَجِبُ عَلَى الرَّجُلِ مِنْ زَكَاةِ الْفِطْرِ ، أَنَّ الرَّجُلَ يُؤَدِّي ذَلِكَ عَنْ كُلِّ مَنْ يَضْمَنُ نَفَقَتَهُ ، وَلَا بُدَّ لَهُ مِنْ أَنْ يُنْفِقَ عَلَيْهِ وَالرَّجُلُ يُؤَدِّي عَنْ مُكَاتَبِهِ وَمُدَبَّرِهِ وَرَقِيقِهِ كُلِّهِمْ غَائِبِهِمْ وَشَاهِدِهِمْ مَنْ كَانَ مِنْهُمْ مُسْلِمًا ، وَمَنْ كَانَ مِنْهُمْ لِتِجَارَةٍ أَوْ لِغَيْرِ تِجَارَةٍ وَمَنْ لَمْ يَكُنْ مِنْهُمْ مُسْلِمًا فَلَا زَكَاةَ عَلَيْهِ فِيهِ
Imam Malik, may Allah have mercy on him, said: The best that I have heard in this chapter is that a man should pay the Sadaqat al-Fitr on behalf of the person whose maintenance is obligatory upon him, and whom he is required to support, and on behalf of his slave, his mukatab, and his mudabbar, all of them, whether these slaves are present or absent, on the condition that they are Muslims, whether they are for trade or not. And for any among them who is not a Muslim, he should not give Sadaqah on his behalf.