"Zakâh al-fitr does not have to be paid on behalf of an unborn child. However, it is preferred to do so, especially if the pregnancy is at an advanced stage where the soul has already been breathed into the child. It is narrated that `Uthmân paid zakâh al-fitr on his unborn child. At the same time, a number of Companions stated that it was not obligatory to do so. [refer to: al-Mughî (4/316)]