How can someone who wishes to change the timing of their wealth's calendar for the purpose of paying Zakat—for instance, by delaying the calendar from Ramadan to Sha'ban or Muharram, or by preferring the calendar to be at the beginning of the Gregorian year to align with the global economic system for ease of paying government dues—do so? And what is the ruling on the gift of "al-tawleeg" (manipulation) to change the time of Zakat payment?
It is obligatory for anyone who possesses the (minimum amount subject to ) and upon which a hawl (full lunar year) has passed, to pay its zakat on the day the hawl completes, according to the lunar calendar. It is not permissible to delay the payment of zakat beyond its due time, except for a valid excuse. The wealth should be assessed on the day the hawl completes, and the payment must be made immediately. It is permissible to pay zakat in advance before the hawl is complete; this is considered an early payment. Zakat is calculated according to the Hijri year, not the Gregorian year. What is known as tawlij (delaying payment through trickery) is not permissible because it involves deceit to withhold the right of the poor.
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