Alms Tax: Giving Fitrah Before Ramadan
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2034
It is not permitted for one to give fiṭrah before the month of Ramadan, and it is better that he does not give it during the month of Ramadan either. However, there is no problem if one gives a loan to a poor person before the month of Ramadan and then counts the loan as fiṭrah once fiṭrah has become obligatory for him.
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)