I say, and may Allah grant success: The place where it is preferred to give Zakat al-Fitr, whether for oneself or for others who are dependent on him and for whom he has full responsibility, is where he is, unlike the Zakat of wealth, which is given where the wealth is. It is disliked to give it to people outside that place; because Zakat al-Fitr is related to the obligation of the giver, not to his wealth, as evidenced by the fact that if his wealth perishes, the charity does not drop. As for the Zakat of wealth, it is related to the wealth itself, so if the nisab perishes, it is dropped. Therefore, since Zakat al-Fitr is related to the obligation of the giver, the place of the giver is considered, and since Zakat is related to the wealth, the place of the wealth is considered. Refer to: Bada'i al-Sana'i 2: 75, and Sharh al-Waqaya p. 229, and Allah knows best.