The place where it is preferable to give Zakat al-Fitr, whether for oneself or for others whom one is responsible for, is where one has full authority over them, unlike Zakat on 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 their wealth. This is evidenced by the fact that if their wealth perishes, the Zakat does not fall away. As for Zakat on wealth, it is related to the wealth itself; if the nisab perishes, it is dropped. Therefore, since Zakat is related to the obligation of the giver, the location of the giver is considered, while since Zakat on wealth is related to the wealth, the location of the wealth is considered. See: Bada'i al-Sana'i 2: 75, and Sharh al-Waqaya p. 229.