Reference: Fataawa ash-Shaykh al-‘Allaamah Muhammad Naasiruddeen al-Albaanee fil-Madeenah wal-Imaaraat – Page 118;
Fataawa al-Imaaraat – Page 61
Question: Is it permissible to extract the zakaah before its [appointed] time; Such as two or three months [before]?
Response: There is no harm in [doing] that, because this [practice] was established by the Prophet ﷺ, when he [permitted the] taking of two years worth of zakaah from his uncle al-‘Abbaas in advance.