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Bayhaqi Q7365 — Paying zakah early

اعْتَمَدَ الشَّافِعِيُّ رَحِمَهُ اللهُ فِيهِ عَلَى مَا ثَبَتَ عَنِ النَّبِيِّ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ فِي الْيَمِينِ فَلْيُكَفِّرْ عَنْ يَمِينِهِ وَلْيَأْتِ الَّذِي هُوَ خَيْرٌ، ثُمَّ عَلَى مَا ثَبَتَ عَنْ بَعْضِ أَصْحَابِ النَّبِيِّ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ فِي ذَلِكَ مِنْهُمْ عَبْدُ اللهِ بْنُ عُمَرَ بْنِ الْخَطَّابِ رَضِيَ اللهُ عَنْهُ رُبَّمَا كَفَّرَ عَنْ يَمِينِهِ قَبْلَ أَنْ يَحْنَثَ وَرُبَّمَا كَفَّرَ بَعْدَ مَا يَحْنَثُ وَمَوْضِعُهُ كِتَابُ الْأَيْمَانِ. أَخْبَرَنَا أَبُو سَعِيدٍ، ثنا أَبُو الْعَبَّاسِ، أَنْبَأَ الرَّبِيعُ قَالَ: قَالَ الشَّافِعِيُّ: وَيُرْوَى عَنِ النَّبِيِّ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ وَلَا أَدْرِي أَيَثْبُتُ أَمْ لَا أَنَّ النَّبِيَّ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ تَسَلَّفَ صَدَقَةَ مَالِ الْعَبَّاسِ قَبْلَ أَنْ تَحِلَّ، يَعْنِي بِهِ مَا.
Imam al-Shafi'i (may Allah have mercy on him) relied in this matter on the saying established from the Prophet (peace and blessings be upon him) concerning oaths: "Let him make expiation for his oath and do that which is better."
Then he relied on the reports established on this from some of the Companions of the Prophet (peace and blessings be upon him), among them Sayyiduna Abdullah bin Umar bin al-Khattab (may Allah be pleased with them both): sometimes he would make expiation for his oath before breaking it, and sometimes he would make expiation after breaking it. Its (detailed) place is the Book of Oaths.
Abu Sa'id informed us; (he said:) Abu al-Abbas narrated to us; (he said:) al-Rabi' informed us; he said that Imam al-Shafi'i (may Allah have mercy on him) said: It is also narrated from the Prophet (peace and blessings be upon him) — and I do not know whether it is established or not — that the Prophet (peace and blessings be upon him) took the zakah on the wealth of Sayyiduna Abbas (may Allah be pleased with him) in advance, before its term (a full year) was completed. What is meant by this is what (has already been explained).
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / Q7365