Scholars have differed over where the Fitr charity is spent according to two views:
The first: is that it is the same as the eight avenues of expenditure of legal charity. This is the position of the majority: Hanafis, Shafi`is, and Hanbalis.
The second: is that it is solely for the pauper and the destitute. This is the position of the Malikis, a position among Hanbalis, chosen by Ibn Taymiyyah, Ibn al-Qayyim, al-Shawkani, Ibn Baz, and Ibn `Uthaymin.