The World Federation One Stop Fiqh
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Ruling 2039

If a person puts aside some of his property with the intention of fiṭrah but does not give it to someone who is entitled to receive it until the time of ẓuhr prayers on the day of Eid al‑Fiṭr, he must make the intention of fiṭrah whenever he gives it, and there is no problem if there was a rationally acceptable reason for the delay.