این درس به زکات فطره و مصرف زکات اختصاص دارد. زکات فطره که مربوط به زکات ابدان هست، سالی یکبار همراه با شرایط ویژه (از قبیل بلوغ، عقل، آزاد بودن، فقیر نبودن و نان خور کسی نبودن) واجب می شود. هم چنین در این درس، مقدار زکات فطره، نوع و جنس زکات فطره، زمان وجوب زکات فطره، وقت زکات فطره و در کل موارد مصرف زکات مورد بحث و بررسی قرار گرفته است.
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