Muhammad ibn al-Hasan al-Saffar, from Muhammad ibn Isa, who said: Ibrahim ibn Uqbah wrote to Imam عليه السلام, asking him about ‘the (zakat of) Fitrah, how much is it according to the ratl of Baghdad for every head, and is it permissible to give it to other than a believer?’ Imam عليه السلام wrote to him: “You must take out on behalf of yourself one sa’ according to the sa’ of the Prophet صلى الله عليه وعلى آله وسلم, and on behalf of your dependents also. It is not proper for you to give your Zakat except to a believer.”