as a voluntary act of charity. The sounder position, however, is that adopted by the majority.
Benefit:
The Ḥanafis allow the payment of zakah to be deferred even after it has become obligatory with the completion of the lunar year, holding that its obligation is broad in time.
By contrast, the majority of scholars—among them the three imams—rule that it is not permissible to postpone it once its year has elapsed.
Al-Mughnī states: “According to the correct view, a command requires immediate execution, as established in legal theory; therefore, whoever delays compliance deserves punishment.”
To rush in paying zakah is to hasten to obedience and to compete in fulfilling it, for Allah says, “So race one another toward good deeds” (al-Baqarah 2:148).