Sadaqah al Fitr is to be spent in the same way as Zakat. Those who are considered eligible to receive Zakat are also eligible to receive Sadaqah al Fitr. Moreover, according to the prevailing opinion, it is not permissible to give Sadaqah al Fitr to a non-Muslim person just like it is not permissible to give Zakat to a non-Muslim person. In this regard, Hazrat Mufti Shafi Usmani sahab wrote “there is a difference of opinion in this matter (giving Sadaqah al Fitr to a non-Muslim) and the fatwa is that it is not permissible to give Sadaqah al Fitr to a non-Muslim person.” (Imdad al-Mufti’n, p. 392, Darul Isha’at edition)