Musannaf 'Abd al-Razzaq 5851
✧ Who zakat is imposed upon
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عَبْدُ الرَّزَّاقِ، عَنْ رَجُلٍ مِنْ أَسْلَمَ، عَنْ دَاوُدَ بْنِ الْحُصَيْنِ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ قَالَ:
يُخْرِجُ الرَّجُلُ زَكَاةَ الْفِطْرِ عَنْ مُكَاتَبِهِ، وَعَنْ كُلِّ مَمْلُوكٍ لَهُ، وَإِنْ كَانَ يَهُودِيًّا أَوْ نَصْرَانِيًّا
Translation
✧ A man pays sadaqat al-fitr on behalf of his mukatab slave and on behalf of every slave he owns, even if he is a Jew or a Christian.
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No grade is recorded for this wording.