"Indeed whosoever purifies himself shall achieve success, and remembers (glorifies) the name of his Lord and prays" Quran 87:14-15
Zakat-UL-FITR is part of the fast of Ramadan and is characterized by the following elements:
It consists of approximately 5.5 pounds of rice, wheat, dates, or similar food items.
It is not recommended to give the Zakat ul-Fitr in the form of money, clothes, or any other non-food items. However, the Hanafi School of Thought allowes to give the Zakat ul-Fitr in monetary form (if one wishes to do so.)
It must be given on the day of Eid, which is known as Eid ul-Fitr and signifies the end of the month-long fast of Ramadan. It can also be paid one or two days before Eid ul-Fitr.
It cannot be given after the Eid prayer, unless one has a valid reason for such a delay.
It should be given on behalf of every Muslim, whether male or female, adult or minor.
Source:
http://www.islamicity.com/ramadan/Zakat_ul_Fitr.shtml
