I say, and with God's success: It is not a sin to delay the payment of zakat, but it is recommended for him to pay it on time; out of fear of death or loss of wealth; because it is obligatory in a relaxed manner, meaning it is an obligation that is broadly due regardless of time. At any time he pays, he fulfills the obligation, and that time becomes the time of obligation. If he does not pay until the end of his life, the obligation becomes constricted upon him if there remains enough time for him to pay, and he is led to believe that if he does not pay during that time, he will die and miss it. As mentioned in Badai' al-Sanai' (4:2), and God knows best.