Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.090A.

Section : Giving Zakat ul-Fitr to a Zhimmi.

Az-Zuhri, Abu Hanifah, Muhammad, and Ibn Shubrumah make it permissible to give zakat ul-fitr to a zhimmi. Allah, the Exalted One, says: “Allah allows you to show kindness and deal justly with those who did not war against you on account of religion and did not drive you out from your homes. Lo! Allah loves those who are just” [al-Mumtahanah 8].