When the time of Maghrib enters, it is Sunnah for the fasting person to break the fast immediately. The Messenger of Allah (peace and blessings be upon him) would break his fast before performing the prayer with a few dates; if he did not find dates, then with a few sips of water.
(Abū Dāwūd, Ṣawm, 21; al-Tirmidhī, Ṣawm, 10)
In one ḥadīth, the Prophet (peace and blessings be upon him) said:
“People will remain upon goodness so long as they hasten to break the fast.”
(al-Bukhārī, Ṣawm, 45; Muslim, Ṣiyām, 48)
Hastening to break the fast at its proper time reflects mercy and compassion toward people. Moreover, it carries the meaning of hastening to respond to the Divine summons and refraining from any posture of self-sufficiency before Allah. For this reason, the Prophet encouraged his community to hasten in breaking the fast, even giving it precedence over the prayer, which he described as the comfort of his eyes.
There are also narrations indicating that when the time of prayer has entered and food has already been served, one should begin with the meal—so that the mind does not remain preoccupied with food and thereby lose the presence of heart (khushūʿ) in prayer.
(al-Bukhārī, Adhān, 42; Muslim, Masājid, 64–67)
Based on all this, the following may be said:
If food has already been served, it is more appropriate to eat first—so that the prayer is not performed hurriedly out of concern that the food may grow cold. However, if the meal has not yet been served and its preparation will take considerable time, such that the prayer would be significantly delayed, then it is preferable to break the fast first with something light, such as dates, perform the prayer, and then eat the main iftar meal afterward. Those responsible for preparing the meal should arrange matters accordingly.