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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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Zakat al-Fitr on behalf of the fetus

Machine translationRead the Arabic original
Question:
Shaykh, what about the fetus that was not delivered?

Answer:
No, the companion is not [required] unless four months have passed. Four months is when the soul is breathed into it; it is recommended to perform the expiation for it. Yes.
Source شرح بلوغ المرام [ ابن باز ] [ الشرح الجديد ]، باب صدقة الفطر — islamhouse.com (20:48)

The Arabic text is a machine transcription of the audio recording.

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