Al-Kāfi - Volume 3 > Times Zakat Is Due
Hadith #9

9ـ حَمَّادُ بْنُ عِيسَى عَنْ حَرِيزٍ عَنْ زُرَارَةَ قَالَ قُلْتُ لأَبِي جَعْفَرٍ (عَلَيْهِ الْسَّلام) أَ يُزَكِّي الرَّجُلُ مَالَهُ إِذَا مَضَى ثُلُثُ السَّنَةِ قَالَ لاَ أَ يُصَلِّي الأولَى قَبْلَ الزَّوَالِ. وَقَدْ رُوِيَ أَيْضاً أَنَّهُ يَجُوزُ إِذَا أَتَاهُ مَنْ يَصْلُحُ لَهُ الزَّكَاةُ أَنْ يُعَجِّلَ لَهُ قَبْلَ وَقْتِ الزَّكَاةِ إِلاَّ أَنَّهُ يَضْمَنُهَا إِذَا جَاءَ وَقْتُ الزَّكَاةِ وَقَدْ أَيْسَرَ الْمُعْطَى أَوِ ارْتَدَّ أَعَادَ الزَّكَاةَ.

9. Hammad ibn ‘Isa has narrated from Hariz from Zurarah who has said the following: “I once asked abu Ja‘far, ‘Alayhi al-Salam, ‘Can one pay Zakat after one-third of the year passes?’ He (the Imam) said, ‘No, can one perform al-Dhuhr before Zawal (declining of the sun toward the west at noontime)?”’ “It is also narrated that it is permissible if deserving recipient is present and to pay to him before the time for Zakat, except that he is responsible for it if at the time of Zakat, the recipient becomes affluent or an apostate, in which case he must pay Zakat again.”