What is the ruling on delaying the payment of the zakat of ‘Eid al-Fitr beyond its prescribed time due to an excuse? Some local residents delay placing their zakat of ‘Eid al-Fitr in the zakat committee’s collection boxes at mosques, or handing it directly to committee members, until after the Fajr prayer on the morning of ‘Eid al-Fitr. This creates difficulties for the committee in distributing these funds to the poor before the ‘Eid prayer, as there is not enough time to do so. Consequently, the committee is often compelled to deliver these funds to eligible recipients during the days of 'Eid or the days that follow. What is the legally required course of action in such circumstances?

The basic principle is that the zakat of ‘Eid al-Fitr should be paid before the ‘Eid prayer. If, however, there is a valid excuse for delaying payment beyond the ‘Eid prayer, it must still be paid on the day of ‘Eid or afterward. Such a delay does not waive the obligation.

The majority of scholars, namely, the Malikis, Shafiʿis, and Hanbalis, as well as the Hanafi scholar al-Hasan ibn Ziyad, hold that the time for the obligatory performance of the zakat of ‘Eid al-Fitr is restricted. According to this view, anyone who pays it after sunset of the day of ‘Eid without a valid excuse is blameworthy, and the payment in his case is considered a make-up (qadaʾ). However, the majority of Hanafi scholars maintain that the time for paying the zakat of ‘Eid al-Fitr is unrestricted, because the command to pay it is not limited to a specific time. Thus, its payment at any time constitutes performance (adaʾ), not make-up, though it is recommended to pay it before leaving for the ‘Eid prayer.

The jurists unanimously agree that the zakat of ‘Eid al-Fitr does not lapse with the passage of its prescribed time, because it is an obligation upon the payer for the benefit of those entitled to receive it, thereby constituting a debt owed to them which is discharged only upon payment.[1]

Sinfulness, according to the majority of scholars, is contingent upon choice, intent, and ability. Therefore, whoever is unable to pay the zakat of ‘Eid al-Fitr or forgets to do so must subsequently pay it as make-up (qadaʾ) payment according to the majority of scholars, and as performance (adaʾ) according to the Hanafis, with the sin being waived from him.

Based on the above, the basic rule is that the zakat of ‘Eid al-Fitr should be paid to its eligible recipients before the ‘Eid prayer. However, when a valid excuse prevents either the zakat payer or the committee from making the payment on time, it may be paid on the day of ‘Eid or afterward.

And Allah Almighty knows best.