Is it permissible to change the date of paying Zakat from the first of Rajab to the first of Dhul-Hijjah, given that its due date is approaching?

It is not permissible to delay paying Zakat beyond its due date at the beginning of Rajab, unless there is a legitimate Shariah-compliant excuse. Whoever delays it while being able to pay it is held accountable for it. If there is a legitimate Shariah-compliant excuse for the delay, the [Zakat] year (hawl) does not change; it remains as it is. It is permissible to pay Zakat before the completion of the hawl, such as paying it in Dhul-Hijjah.