The answer is: We say this because its benefit extends beyond the giver, and in matters of benefit that extend to others, a person is rewarded for what people derive benefit from. Consider a farm in which trees are planted: birds and wild beasts may eat from it, even though its owner has a rifle with which he frightens away the birds so that they eat only rarely. Yet if they do eat from it, he receives a reward for that. Thus, benefit that extends to others contains goodness, even if the person did not intend it.

Have you not considered Allah’s saying:

“There is no good in much of their private conversation, except for those who enjoin charity, or what is right, or reconciliation between people. And whoever does that seeking Allah’s pleasure, We will give him a great reward.” [al-Nisa 4:114]

Allah has thus ascribed goodness to these three matters without qualification, even if a person did not intend thereby to draw close to Allah; whereas the great reward is for the one who performs the deed seeking nearness to Allah. Thus, matters whose benefit extends to others have a special ruling.

His statement, “And he makes it up after its day, while sinful,” means that he makes up zakat al-fitr after the Day of Eid and is sinful for doing so—if he did so deliberately.

Accordingly, the time for giving zakat al-fitr falls into four categories:

1. Permissible: one or two days before Eid.
2. Recommended: on the morning of Eid, before the Eid prayer.
3. Disliked: after the Eid prayer until sunset on the Day of Eid.
4. Prohibited: after sunset on the Day of Eid; it is then made up.