What is the ruling on one who delays paying zakat on crops for a period after harvesting them?

The zakat on crops must be paid immediately after harvest, based on the Almighty’s saying: "And give its due on the day of its harvest." It is not permissible to delay it except for a legitimate excuse, because the command to pay zakat necessitates immediate action. Delaying zakat without an excuse may lead to its forfeiture or harm to the poor. Whoever delays it without an excuse must repent and hasten to pay it.