ويستحب للناس أن يخرجوا الفطرة يوم الفطر قبل الخروج إلى المصلى
Translation: It is recommended to give fitrah on Eid before leaving for the place of prayer.
The preferred time is on Eid before heading to the place of Eid prayer. This helps ensure timely benefit to eligible recipients.
The determining time for liability and the recommended time for performance are related but separate ideas: liability arises at dawn, while payment before the Eid prayer is recommended.