فمن مات قبل ذلك لم تجب فطرته
Translation: Someone who dies before that moment does not incur fitrah for that Eid.
If a person dies before the dawn that begins Eid, the liability addressed here does not arise for that individual, because the determining moment has not yet occurred.
“Before that” points back specifically to dawn on Eid, not to dawn on any earlier day of Ramadan.