that the command might be abrogated. The Prophet, peace and blessings be upon him, became intensely angry. (1)
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When the Companions, may Allah be pleased with them, delayed shaving their heads during the expedition of Hudaybiyyah in order thereby to leave the state of ihram, the Prophet, peace and blessings be upon him, became angry at their delay. (2) Had the basic principle regarding commands not been that they require immediate compliance, the Prophet, peace and blessings be upon him, would not have become angry.
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A person does not know what may happen to him. Thus, if he delays an obligation, he is taking a risk: he may die while the obligation remains due from him. Discharging oneself of liability is obligatory. This too is a rational proof that an obligation must be fulfilled without delay.
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Reason dictates that it should be paid without delay, because the needs of the poor are connected to it. If people are granted leeway in paying it, the poor will remain in need.
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Delaying obligations leads to their accumulating. Then Satan entices a person towards miserliness when the obligation concerns wealth, or towards laziness when it concerns bodily acts of worship.
Some scholars have said that it need not be paid immediately, because Allah has not assigned it a specific time. This is weak. Rather, Allah has assigned it a time in His saying, “And give its due on the day of its harvest.” [al-An'am 6:141]—if we hold that this due refers to zakat.