Firstly: The Tine Charity of Fitr is Wajib
Scholars have differed over the time the charity of Fitr is wajib  Ibn Rushd said: “The benefit of this difference is that it dictates whether a new-born after fajr of Eid will have it wajib on him or not.” Bidayat al-Mujtahid (282/1) Al-Qaradawi added: “Likewise he who dies during that time.” Fiqh al-Zakah by him (952/2). Likewise for the one who accepts Islam between the day of Eid until the sun sets on it. according to two views:
The first: is that it is wajib from the setting of the sun on the last day of Ramadan. This is the position of the Hanbalis, the correct position among Shafi`is, one of two common positions among Malikis, and the view of some of the Salaf. It is the chosen view of Ibn `Uthaymin, and the verdict of the Permanent Committee.
The second: is that it is from the fajr of the day of Fitr. This is the position of the Hanafis, Zahiris, one of two common positions among Malikis, the old position of al-Shafi`i, the position of al-Layth ibn Sa`d, and it is the choice of Ibn al-Mundhir.
Secondly: The Sunnah in Giving the Charity of Fitr
Giving the charity of Fitr on the day of Fitr before the Eid prayer is best. Al-`Abdari and Ibn al-Hajib quoted consensus on this.
Thirdly: Giving the Charity of Fitr Early
It is permissible to give the charity of Fitr before its due date by one or two days only. This is the position of the Malikis, Hanbalis, chosen by al-Shawkani, Ibn Baz, and Ibn `Uthaymin.
Fourthly: The Concluding Time of the Fitr Charity
Scholars have differed over when the time of the charity of Fitr is according to many views, the strongest of which are two:
The first: is that its time ends with the entering of maghrib on the day of Fitr, and delaying it after this time is haram. This is the position of the majority: Malikis, Shafi`is, and Hanbalis.
The second: is that it is the Eid prayer, and it is haram to delay it after that. It is haram to delay Fitr charity after this time. If it is delayed, it is not considered as the charity of Fitr, but a voluntary charity, for which he is rewarded. This is the position of the Zahiris, chosen by Ibn Taymiyyah, Ibn al-Qayyim, al-San`ani, al-Shawkani, Ibn Baz, and Ibn `Uthaymin.
Fifthly: Making Up the Fitr Charity
Whoever was not able to give the Fitr charity at its time may make it up. This is the position of the majority: Malikis, Shafi`is, Hanbalis, chosen by Ibn Hazm al-Zahiri.