When must Zakat al-Fitr be paid?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
Zakat al-Fitr must be paid before the Eid prayer because the Prophet, peace be upon him, commanded that it be delivered before the people exit for prayer. Whoever pays it before the prayer is deemed to have made an accepted Zakat, whereas one who pays it after the prayer has given mere charity, according to the narration from Ibn 'Abbas. Delaying it past the prayer is abandoning the preferred action because its purpose is to make the poor self-sufficient from begging on that day.
Supporting text
If Zakat al-Fitr is delayed until after the Eid day, the person incurs sin and must make it up (Qada'). A dispensation (Rukhsah) for delaying it past the day of Eid is reported from Ibn Sirin and Al-Nakha'i. It is also reported that if someone pays the Zakat but does not distribute it immediately, it is acceptable provided he has designated it for specific people.