Is it permissible to pay Zakat in advance of the due date?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
The pre-payment of Zakat is permissible once the full Nisab, which is the full requirement for Zakat, is possessed. This view is held by Al-Hasan, Sa'id ibn Jubayr, Al-Zuhri, Al-Awza'i, Abu Hanifa, Al-Shafi'i, Ishaq, and Abu Ubaid. This is supported by the narration that Al-Abbas asked the Prophet (PBUH) about hastening his Zakat before it was due, and he permitted him to do so. This is an early payment of money whose cause for obligation has been established before its due date, which is permissible, analogous to prepaying a debt before maturity or an expiation after swearing but before breaking the oath.
Supporting text
A dissenting view, attributed to Rabi'ah, Malik, and Dawud, prohibits pre-payment, based on the Hadith: "Zakat is not paid before the completion of the year," and because the year is one of the two conditions for Zakat, it cannot be advanced, just like the Nisab. They also argue that Zakat has a prescribed time, so advancing it is impermissible, similar to prayer.