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Sunan Abi Dawood 1610
Ibn ‘Umar said:

The Messenger of Allahﷺ commanded us that the end of Ramadan when the fasting is closed sadaqah(alms) should be paid before the people went to prayer. ‘Abd Allah b. ‘Umar used to pay it one or two days before.
حَدَّثَنَا عَبْدُ اللَّهِ بْنُ مُحَمَّدٍ النُّفَيْلِيُّ، حَدَّثَنَا زُهَيْرٌ، حَدَّثَنَا مُوسَى بْنُ عُقْبَةَ، عَنْ نَافِعٍ، عَنِ ابْنِ عُمَرَ، قَالَ أَمَرَنَا رَسُولُ اللَّهِ صلى الله عليه وسلم بِزَكَاةِ الْفِطْرِ أَنْ تُؤَدَّى قَبْلَ خُرُوجِ النَّاسِ إِلَى الصَّلاَةِ ‏.‏ قَالَ فَكَانَ ابْنُ عُمَرَ يُؤَدِّيهَا قَبْلَ ذَلِكَ بِالْيَوْمِ وَالْيَوْمَيْنِ ‏.‏

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References

• Sunan Abi Dawood 1610
• Sunan Abi Dawood Vol. 2, Book of Zakat (Kitab Al-Zakat), Hadith 1606
• Sunan Abi Dawood, Book of Zakat (Kitab Al-Zakat), Hadith 1606