Sa'id bin 'Amir al-Dab'ai سعيد بن عامر الضبعي · The Chapters Regarding Zakat

Ibn Abbas said: “The Messenger of Allah (ﷺ) enjoined Zakatul-Fitr as a purification for the fasting person from idle talk and obscenities, and to feed the poor. Whoever pays it before the (Eid) prayer, it is an accepted Zakah, and whoever pays it after the prayer, it is (ordinary) charity.”