Wakee’ bin al-Jarraah 196 AH (may Allah have mercy on him) said,

زكاة الفطر لشهر رمضان كسجدتي السهو للصلاة تجبر نقصان الصوم كما يجبر السهو نقصان الصلاة

“Zakatul Fitr for the month of Ramadan is like the Sajdatul Sahwu (prostration of forgetfulness) for the prayer. It compensates for the deficiencies of fasting just as the Sajdatul Sahwu compensates for the deficiencies of prayer.”

Taken from: Taarikh al-Baghdadi lil-Khateeb 10/283