The World Federation One Stop Fiqh
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Ruling 2009

If a person is insane at the time of sunset on the eve of Eid al‑Fiṭr and his insanity continues until the time for ẓuhr prayers on the day Eid al‑Fiṭr, zakāt al-fiṭrah is not obligatory for him; otherwise, based on obligatory precaution, it is necessary for him to give fiṭrah.