Sahih Bukhari
Obligatory Charity Tax After Ramadaan (Zakat ul Fitr)
Volume: 002 / Book Number: 025 / Hadith Number: 579
Narrated Ibn Umar:
Allah's Apostle enjoined the payment of one Sa' of dates or one Sa' of barley as Zakat-ul-Fitr on every Muslim slave or free, male or female, young or old, and he ordered that it be paid before the people went out to offer the 'Id prayer. (One Sa' = 3 Kilograms approx.)