Is it permissible to pay Zakat in advance for more than one year?
Chapter on Zakat on Sheep
Al-Mughni
Book of Zakat
Primary text
There are two narrations concerning the advance payment of Zakat beyond one year. The dominant view is that it is permissible. This permission is supported by the precedent set by Al-Hasan, who permitted advancing Zakat for up to three years after the threshold (Nisab) was established. The basis for this permissibility is that advancing Zakat after the Nisab exists is analogous to advancing it for a single year, as the underlying reason is simply the pre-payment of wealth for which the condition of obligation has been met. This analogy holds true for advancing it for two years just as it does for one year.
Supporting text
The opposing narration holds that it is not permissible to advance Zakat for more than one year because the explicit texts (Nass) do not mention advancing it beyond a single year.