سنن ابن ماجه

It was narrated that: 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.”