What al-Husayn ibn Said narrated from Safwan, from Ishaq ibn al-Mubarak, who said:
I (narrator) said to Abu Ibrahim عليه السلام: “Is zakat al-fitrah due upon a needy man?” Imam عليه السلام said: “There is no fitrah upon him.”
Ali Akbar al-Ghaffari
Tahdhīb al-Aḥkām fī Sharḥ al-Muqniʿah, vol. 4, p. 94