بسم الله الرحمن الرحيم
Q: Is zakat the responsibility of the husband, he being the one who distributes it on behalf of his wife and children?
A: What is apparent to me from the question is that she (the questioner) means zakat-ul-fitr. The people of knowledge have mentioned that it is obligatory on the husband to distribute it on behalf of his wife and those who he provides for from his children and close relatives.
Some of the people of knowledge say the zakat-ul-fitr is like other than it from the acts of worship made binding on a person specifically, unless the head of the home voluntarily undertakes the duty of distributing it on behalf of those residing in the home, as there is no objection to that and he is rewarded for the likes of such an action. Otherwise the foundation is the one being addressed with it -it’s obligation to fulfill- is the person burdened with accountability (for actions in front of Allah) himself.
Ibn Umar said, “Allah’s messenger made binding zakat-ul-fitr a saa -3 liters- of dates, or 3 liters of barely on the male and female, the freed and the servant, the young and the old from the Muslims. He ordered that it be distributed before the peple go forth for the prayer.” Meaning the Eid Prayer. Thus Abdullah ibn Umar made clear that it is obligatory upon these individuals.
Translated by Abu Abdil Waahid Najeeb ibn Yusuf Al Anjelesi
Source: فتاوى في أحكام الصيام