It has also been narrated regarding advancing or delaying Zakat by four or six months that the intent of these narrations is to ensure that Zakat is paid when it becomes obligatory upon you. It is not permissible to advance or delay it, as Zakat is associated with prayer. Just as prayer cannot be performed before its due time or delayed unless made up later, the same applies to Zakat. However, if you wish to advance part of your Zakat to alleviate the hardship of a believer, you may give it as a loan. When the Zakat becomes due upon you, count it as Zakat for him so that it will be counted as Zakat from your wealth, and you will also earn the reward of giving a loan.
Commentary #3