Intention of Fitra for One who has not Paid it on Time and has not Set it Aside
Issue No. 1727- If a person does not give zakāt of fiṭrah when it becomes obligatory, and does not set it aside either, he should give it later, on the basis of recommended precaution, with the intention of fulfilling what is due on him [i.e., without making the intention of adā or qaḍā].
