Alms Tax: Time for Giving Fitrah
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2038
If a person performs Eid prayers, then based on obligatory precaution, he must give fiṭrah before Eid prayers. However, if he does not perform Eid prayers, he can delay giving fiṭrah until the time of ẓuhr prayers [on the day of Eid al-Fiṭr].
-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)