What is the precise time for the obligation of Zakat al-Fitr (Fitr Sadaqah) to become due?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
The obligation for Zakat al-Fitr becomes due at the moment of sunset on the last day of Ramadan. If a person marries, acquires a slave, or has a child born before sunset on the last day of Ramadan, Zakat al-Fitr is incumbent upon them. If the event occurs after sunset, the obligation does not apply. This position is held by al-Thawri, Ishaq, one narration from Malik, and al-Shafi'i in one of his two scholarly opinions. The evidence for this timing is established by the statement of Ibn Abbas: The Prophet (peace be upon him) mandated Zakat al-Fitr as purification for the fasting person from idle talk and obscenity. Furthermore, since it is attributed to the breaking of the fast (al-Fitr), its obligation is connected to that time, similar to the obligation of Zakat on wealth.
Supporting text
Al-Layth, Abu Thawr, and the proponents of Ra'y (Ahl al-Ra'y) hold that the obligation becomes due at the dawn (Fajr) on the Day of Eid. This is also a narration from Malik, based on the analogy that it is an act of worship related to the Eid, and thus its obligation should not precede the day of Eid, similar to the sacrifice (Udhiyah).