Ibn Abbas- RadiyaLlaahu anhuma- said:
The messenger of Allah (ﷺ) enjoined zakat al-fitr as a purification for the fasting person from idle and obscene speech, and to feed the poor.
Saheeh Sunan Abi Dāwūd: 1609 (Classed as Hassan by Al-Albāni)
To whom should zakat al-fitr be given?
Those to whom it must be given are the poor and needy . It was proven that Ibn ‘Abbas (may Allah be pleased with him) said: The Messenger of Allah (peace and blessings of Allah be upon him) enjoined zakat al-fitr as a purification for the fasting person from idle and obscene speech, and to feed the poor. Whoever gives it before the prayer, it is zakat al-fitr, and whoever gives it after the prayer, it is ordinary charity. This was narrated by Abu Dawud and classed as hasan by al-Albani in Sahih Abi Dawud.