as evidenced by the fact that the obligation of Zakat al-Fitr is attached to the sighting of the crescent moon of Shawwal, which is the time of the obligation. If this is established, it is not permissible to pay it before that time, because that would be prior to the existence of its cause.

Section: If he accelerates the Zakat of his wealth, then he dies, and the heir wishes to count it toward the Zakat of his own year, it is not permissible. The Qadi mentioned a view regarding its permissibility, based on the case where one accelerates the Zakat for two years. This is not valid; for it is an acceleration of Zakat before the existence of its cause, similar to a case where one accelerates the Zakat of a nisab belonging to another, and then buys it. This is because the cause of Zakat is the ownership of the nisab, and the ownership of the heir is newly acquired. The heir cannot build upon the year of the deceased, and because he did not pay the Zakat—rather, someone else paid it on his behalf—and the payment of another on his behalf without authority or proxy is not sufficient, even if he intended it, so how then if he did not intend it? Our companions have said: If he paid his Zakat and said, "If my testator (24) has died, then this is the Zakat of his wealth," and it becomes clear that he had died, it does not fulfill the requirement. This is even more emphatic. This case does not resemble the acceleration of Zakat for two years (25), because there (26) he accelerated it after the existence of the cause, and he paid it himself, contrary to this case. If it is said: Since the testator died before the completion of the year, the heir has the right to reclaim it, and if he did not reclaim it, he counts it as a debt. We say: If he wished to count (27) a debt toward his Zakat, it would not be valid. And if he had a sheep with a man through usurpation or a loan, and he wished to count it (28) toward his Zakat, it would not suffice for him.

421- Issue: He said: (Whoever pays the Zakat of his wealth in advance, and gives it to its eligible recipient, then the recipient dies before the completion of the year, or he reaches the end of the year while being wealthy from it or from other sources, it suffices for him.)

In summary, when he pays the accelerated Zakat to its eligible recipient, the situation does not escape four categories: