Is it permissible to give zakaat al-fitr two years in advance by analogy with the zakaah on one’s wealth?
Question

                Is it permissible to give zakaat al-fitr two years in advance by analogy with giving zakaah of one’s wealth two years in advance?
Praise be to Allah.
      The time when 
      zakaat al-fitr becomes obligatory begins at sunset on the last day of 
      Ramadan. The Sunnah indicates that it is permissible to give it one or two 
      days before the day of Eid. See the answer to question no.
      37636

    The Hanafis are of 
    the view that an analogy may be drawn between zakaah of one’s wealth and 
    zakaat al-fitr, so they say that it is permissible to bring it forward. 

    As-Sarkhasi said 
    in al-Mabsoot, 3/110: The correct view in our opinion is that 
    bringing it (zakaat al-fitr) forward by one or two years is permissible. End 
    quote. 

    However, what 
    appears to be the case is that bringing it forward ahead of the time 
    prescribed in sharee‘ah is not permissible. 

    There are two 
    significant differences between zakaat al-fitr and zakaah on one’s wealth: 

    1.

     The reason for 
    zakaat al-fitr becoming obligatory is sunset on the last day of Ramadan, 
    whereas the reason for zakaah on one’s wealth becoming obligatory is 
    possession of the nisaab (minimum threshold of wealth at which zakaah 
    becomes obligatory). Bringing something forward and doing it before the 
    reason for it comes into effect is not permissible. Hence if a person 
    hastens to pay zakaah on his wealth before he has possession of the nisaab, 
    that is not acceptable. 

    Ash-Shiraazi said 
    in al-Muhadhdhab: It is not valid to pay it in advance before the 
    month of Ramadan, because that is bringing it forward and doing it before 
    the two reasons for it [i.e., fasting and sunset on the last day of 
    Ramadan]. That is like paying zakaah on one’s wealth before one has acquired 
    the nisaab and one full (hijri) year has passed since that date. End quote. 

    See: Manzoomat 
    Usool al-Fiqh wa Qawaa‘idihi by Ibn ‘Uthaymeen, p. 
    143                                                      

    2.

    The purpose behind 
    zakaat al-fitr is make the poor independent of means on the day of Eid, but 
    this purpose is not met if zakaat al-fitr is brought forward. That is unlike 
    zakaah on one’s wealth, the purpose of which is to make the poor independent 
    of means in general terms and is not limited to a specific time. 

    There is also a 
    third way in which we may differentiate between them, which is: zakaat 
    al-fitr is a small amount, so it does not serve a great purpose for the poor 
    person if it is brought forward, unlike zakaah on one’s wealth. 

    And Allah knows 
    best.