It is to be noted first that Zakat Al-Fitr was declared by the Prophet (peace and blessings be upon him) as a perquisite for the acceptance of fasting. It is meant to cement the relationship between the members of the Muslim society, to alleviate the pain of the poor, to cultivate the sense of brotherhood and solidarity in the hearts of the Muslims, etc.
The Muslim is supposed to pay Zakat Al-Fitr (i.e., Zakah of breaking the fast) in the country where he or she spends the first night of the month of Shawwal. The reason for this is that Zakat Al-Fitr is not paid because of fasting, rather it is paid due to breaking the fast; that is why it is named Zakat Al-Fitr. That is why if a person dies before Maghrib on the last day of Ramadan, Zakat Al-Fitr would not be obligatory upon him even if he fasted all the other days of the month.
Conversely, if a child is born after Maghrib on the last day of Ramadan, i.e. the first night of Shawwal, it would be obligatory to pay Zakat Al-Fitr on his or her behalf. This view is unanimously agreed upon by Muslim scholars.
Moreover, Zakat Al-Fitr is associated with the `Eid and is meant to create happiness in such a way that includes the poor and the needy. That is why the Prophet (peace and blessings be upon him) said: “Make them (i.e. the poor) rich on this day (i.e. the day of `Eid.”