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﴿ فَاسْأَلُوا أَهْلَ الذِّكْرِ إِن كُنتُمْ لَا تَعْلَمُونَ ﴾

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How many years is it permissible to advance the payment of zakah?

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Question : Yes, what is the maximum limit for advancing the payment of zakah?

Answer : Advancing it, or rather delaying it. Of course. Regarding advancing it, the scholars said that it is permissible for two years or less, meaning either one year or two years, because before that, the wealth is subject to decrease or increase, whereas one year and two years are easy matters.
Source قناة «فضيلة الشيخ محمد بن صالح العثيمين»، 1365 - 4600 كم سنة يجوز فيها تعجيل الزكاة؟ ابن عثيمين — youtube.com

The Arabic text is a machine transcription of the audio recording.

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