Chapter on Zakat Al-Fitrah
Man Lā Yaḥḍuruh al-Faqīh|Volume 2|Book 2|Chapter 37
وَ سَأَلَ إِسْحَاقُ بْنُ عَمَّارٍ أَبَا اَلْحَسَنِ عَلَيْهِ اَلسَّلاَمُ: عَنِ اَلْفِطْرَةِ فَقَالَ «الْجِيرَانُ أَحَقُّ بِهَا وَ لاَ بَأْسَ أَنْ يُعْطَى قِيمَةُ ذَلِكَ فِضَّةً.
Ishaq ibn Ammar asked Abu Al-Hasan عليه السلام about Zakat al-Fitr. Imam عليه السلام said: "Neighbors have the greatest right to it, and there is no harm in giving its equivalent value in silver."
- Ṣaḥīḥ al-Faqīh, p. 110