English translation
679. 'Alī narrated that the Prophet ﷺ said to 'Umar: "We have taken this year's Zakāt from Al-'Abbās in the previous year." (Da'if) He said: There is something on this topic from Ibn 'Abbās. (Abū 'Eisā said:) We do not know of the Hadīth about paying the Zakāt in advance as a narration from Isrā'īl from Al-Hajjāj bin Dīnār, except from this route. And the narration of Ismā'īl bin Zakariyyā from Al-Hajjāj is more correct to me than the narration of Isrā'īl from Al-Hajjāj bin Dīnār. This Hadīth was also reported in Mursal form by Al-Hakam bin 'Utaibah from the Prophet ﷺ. The people of knowledge have differed over paying the Zakāt in advance before the Hawl passes on it. A group of the people of knowledge held the view that it is not to be paid in advance. This was the view of Sufyān Ath-Thawrī, he said: "I would prefer that it not be paid in advance." Most of the people of knowledge said that if one pays it in advance, before the Hawl passes, then it is acceptable. This is the view of Ash-Shāfi'i, Aḥmad and Iṣhāq.