I say, and with God's success: It is permissible to give the value; because the command to pay zakat to the poor is for the purpose of delivering sustenance to the needy, and both the item and its value are equivalent in this regard, and there is no evidence preventing the payment of the value. This is supported by the Prophet's (peace be upon him) statement to Mu'adh (may Allah be pleased with him) when he sent him to Yemen: "Take the grain from the grain, the sheep from the sheep, the camel from the camels, and the cow from the cows." Despite this explicit specification from him (peace be upon him), Mu'adh (may Allah be pleased with him) said to the people of Yemen: "Bring me a piece of fine or worn clothing as charity instead of barley," knowing that the aim was to meet the needs of the poor, not specifically these items. Therefore, he (may Allah be pleased with him) said: "For it is easier for you and better for the emigrants in Medina," and the Prophet (peace be upon him) approved of that. If it were contrary to the obligatory law, he would not have approved it, and he would have commanded him to return it to its owners and prohibited him from it. And Umar (may Allah be pleased with him) used to take items in charity from silver and others; he would take the value of the silver charity in items. And Ali (may Allah be pleased with him) used to take items in the jizya from the people of camels, from the people of wealth, and from the people of ropes, as he (may Allah be pleased with him) would take the value of the jizya from each group according to what suits them. Abu Ubaid, after mentioning the previous narrations, said: "Both Umar and Ali (may Allah be pleased with them) permitted taking items and animals instead of the jizya, and its origin is in dirhams and dinars and food, and this was also their opinion regarding blood money from gold, silver, camels, cows, sheep, and horses, as they intended to make it easier for the people and made it applicable to each group according to what they could afford." Al-Ayni said in "Umdat al-Qari" commentary on Sahih al-Bukhari 8:9: "Know that paying the value in zakat is permissible according to us, as well as in expiation, Zakat al-Fitr, tithe, land tax, and vows. This is the opinion of Umar, his son Abdullah, Ibn Mas'ud, Ibn Abbas, Mu'adh, and Tawus (may Allah be pleased with them). Al-Thawri said: It is permissible to give items in zakat if they are at their value, which is the opinion of Al-Bukhari and one of the narrations from Ahmad. If he gives an item instead of gold and silver, Al-Ashhab said it is permissible. Al-Tartushi said: This is a clear statement regarding the permissibility of giving values in zakat. He said that our companions (the Malikis) agreed that if he gave silver instead of gold, it would suffice, and likewise if he gave a dirham instead of silver according to Malik (may Allah be pleased with him)... and this is a position for the Shafi'is. Ibn Habib permitted giving the value if he saw it better for the poor." See: "Umdat al-Ri'ayah" 1: 276, and Allah knows best.