Bukhari

Hadith Commentary:
Imam Bukhari has brought this hadith here because it mentions the punishment for those who do not give zakat, and this is general; it also includes those who, by devising some trick, drop zakat from themselves.

The intention of Imam Bukhari is to establish the contradiction of some people: it is you yourselves who consider giving zakat before the passing of a year to be valid. From this, it follows that the obligation (wujub) of zakat occurs even before the year passes, although the obligation to pay (wujub al-ada) is after the year has passed. When the obligation of zakat has already occurred before the year, then how can the owner’s substitution (i.e., changing the property) cause zakat to be dropped from him?

The position of Ahl al-Hadith is that in all such cases, zakat will not be dropped from his responsibility, and Ahl al-Hadith declare such tricks and excuses to be absolutely haram.

We are Ahl al-Hadith and do not recognize cunning; a hundred thanks that in our madhhab there is no trickery or artifice.

Hadith Commentary:
➊
This hadith mentions the punishment for not giving zakat.
This punishment also applies to the person who, by means of some legal stratagem (hiyal), tries to absolve himself of the obligation of zakat.
Imam Muhammad rahimahullah writes:
If a person uses a stratagem to avoid something unlawful (haram) or to attain something lawful (halal), then there is no harm in employing such a stratagem. However, if someone uses a stratagem to invalidate another’s right or to establish something false, then doing so is reprehensible (makruh), and according to them, makruh is close to haram.
(Fath al-Bari: 12/415)
Despite this, these scholars still instruct people in various stratagems to avoid zakat.

➋
Imam Bukhari rahimahullah has demonstrated a contradiction in the statements of these scholars: on one hand, they hold the permissibility of giving zakat before the completion of a year (hawl).
From this, it is understood that the completion of a year is not necessary for the obligation of zakat. Then, from the permissibility of using a stratagem to drop zakat before the year is complete, it is inferred that the completion of a year is necessary for zakat. Then, in response, these scholars say that if someone has to repay a loan after a year, but pays it before the year is up, the obligation is fulfilled.
Similarly, zakat can also be paid before the year is complete. But this analogy is not correct, because if the lender forgives the loan, it is possible, but the recipient of zakat does not have the authority to forgive zakat.
In any case, zakat cannot be absolved through stratagems and excuses.
If someone does so, he will be questioned about it on the Day of Judgment.
It is possible that Allah Ta’ala will give him the punishment mentioned in the hadith.
And Allah knows best.