Narrated Abdullah ibn Abbas (R.A) : The Apostle of Allah ( Sallallahu alaihi wasallam)
prescribed the Zakat-al-fitr
(alms) relating to the
Breaking of the fast as a
purification of the fasting
From empty and obscene talk and as food for the poor.
If anyone pays it before the
prayer (of 'Id), it will be
accepted as zakat. If anyone
pays it after the prayer,
that will be a sadaqah like
other sadaqahs (alms) -
(Sunan Abu Dawud, Book 9, Number 1605 – Hasan)