Narrated Abdullah ibn Abbas: The Messenger of Allah (ﷺ) prescribed the sadaqah (alms) relating to the breaking of the fast as a purification of the fasting from empty and obscene talk and as food for the poor. If anyone pays it before the prayer (of 'Id), it will be accepted as zakat. If anyone pays it after the prayer, that will be a sadaqah like other sadaqahs (alms).

Narrated Abdullah ibn Abbas: The Messenger of Allah (ﷺ) prescribed the sadaqah (alms) relating to the breaking of the fast as a purification of the fasting from empty and obscene talk and as food for the poor. If anyone pays it before the prayer (of 'Id), it will be accepted as zakat. If anyone pays it after the prayer, that will be a sadaqah like other sadaqahs (alms).

حَدَّثَنَا مَحْمُودُ بْنُ خَالِدٍ الدِّمَشْقِيُّ، وَعَبْدُ اللَّهِ بْنُ عَبْدِ الرَّحْمَنِ السَّمَرْقَنْدِيُّ، قَالاَ حَدَّثَنَا مَرْوَانُ، قَالَ عَبْدُ اللَّهِ حَدَّثَنَا أَبُو يَزِيدَ الْخَوْلاَنِيُّ، - وَكَانَ شَيْخَ صِدْقٍ وَكَانَ ابْنُ وَهْبٍ يَرْوِي عَنْهُ - حَدَّثَنَا سَيَّارُ بْنُ عَبْدِ الرَّحْمَنِ، - قَالَ مَحْمُودٌ الصَّدَفِيُّ - عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ، قَالَ فَرَضَ رَسُولُ اللَّهِ صلى الله عليه وسلم زَكَاةَ الْفِطْرِ طُهْرَةً لِلصَّائِمِ مِنَ اللَّغْوِ وَالرَّفَثِ وَطُعْمَةً لِلْمَسَاكِينِ مَنْ أَدَّاهَا قَبْلَ الصَّلاَةِ فَهِيَ زَكَاةٌ مَقْبُولَةٌ وَمَنْ أَدَّاهَا بَعْدَ الصَّلاَةِ فَهِيَ صَدَقَةٌ مِنَ الصَّدَقَاتِ ‏.‏