ووجوب الفطرة يتعلق بطلوع الفجر من يوم الفطر
Translation: Liability for fitrah is linked to the arrival of dawn on Eid al-Fitr.
Fitrah liability is assessed at dawn on the day of Eid. The rule focuses on this precise occasion, rather than the annual zakat cycle.
The following examples distinguish events occurring before that dawn from events occurring afterward. The time of the event matters to the ruling.