Firstly, the wisdom behind the obligation of Zakāt al-Fiṭr is diverse and not limited to merely expanding the provisions for the poor on the day of ῾Iīd. As mentioned in the ḥadīth narrated by Ibn ῾Abbās: “The Messenger of Allāh (peace be upon him) made Zakāt al-Fiṭr obligatory as a purification for the fasting person from idle talk and obscenities and as food for the needy.” Therefore, it is a Zakāh of the body, not of wealth.
It serves to compensate for any deficiencies that occurred in fasting due to forgetfulness, mistakes, or distractions. It also aims to provide for the needs of the poor after the month of fasting, especially on the day of ῾Iīd.
Secondly, jurists have stated that it is preferable and more virtuous to give Zakāt al-Fiṭr before the ῾Iīd prayer. According to the Shāfi῾ī and Ḥanbalī schools, and one opinion within the Mālikī school, Zakāt al-Fiṭr becomes obligatory at sunset on the last day of Ramadan. The Ḥanafī and Mālikī schools (in another opinion) and the Ẓāhirī school believe it becomes obligatory at dawn on the day of ῾Iīd. The majority of scholars permit giving it until sunset on the day of ῾Iīd.
All agree that delaying it beyond the day of ῾Iīd, which ends at sunset, without a valid excuse, is prohibited, and it does not absolve one from the obligation. Instead, it must be compensated for. If delayed due to a valid reason, it should be given when one is able, whether after the ῾Iīd prayer or any other time of the year. If delayed without a valid reason, it must still be given at any time of the year, and one sins for delaying it past its preferred time.
As for delaying the distribution of Zakāt al-Fiṭr after separating it from the wealth of the giver, whether by holding it as a guarantee or in trust by their agent (which includes institutions, mosques, and bodies that collect and distribute Zakāh):
The principle in this matter is to consider the conditions of the beneficiaries. If the beneficiaries are present, it is not good to delay it since the money is theirs, and withholding it denies their rights. If the beneficiaries are absent, or their needs are ongoing, or there is a fear they might misuse the Zakāh money while their need persists, in these cases, the guarantor or trustee can delay giving Zakāh for a while.
Scholars have different opinions on the duration of the delay. Some say it should be brief. Al-Ruḥaybānī said: “[He may delay it], that is, Zakāh, [for greater need], meaning to give it to someone whose need is greater than that of the present recipient, which some have limited to a brief period.”
Others believe it is originally permissible to delay, which is the Ḥanafī view. Al-Ḥamawī mentioned in Al-Ẓahīriyyah: “Zakāh becomes obligatory on a delayed basis according to a narration from Ibn Shujā῾ from our companions. According to Muḥammad (may Allāh have mercy on him), it is obligatory immediately. And he said if two years pass without paying it, he sins, and his testimony is not accepted.”
From Muḥammad’s words, it is understood that one does not sin before two years pass while it is in their possession.
[Muḥammad here refers to Muḥammad ibn al-Ḥasan al-Shaybānī, the Ḥanafī scholar].
In summary, the guarantor and trustee of Zakāh are allowed to delay the distribution of Zakāh funds within the new lunar year to consider the conditions of the needy and due to the emergence of new circumstances requiring Zakāh funds.
Fatwā issued by Dr. Khālid Naṣr