Is it permissible to pay the value of zakat from sheep in cash—after selling the zakatable sheep—in order to give it to a poor woman for whom it is difficult to dispose of the sheep?

The majority of scholars are of the opinion that it is impermissible to give monetary value for Zakat, because the Shariah commanded its performance in a specific manner, and because the Prophet, peace and blessings be upon him, specified a certain type for the Zakat on camels, which indicates the intention of giving the actual animal.

However, Al-Thawri and Abu Hanifa permitted giving monetary value. They argued that the objective is to fulfill a need, and this does not differ based on the form of the assets, as long as their monetary value is the same. They also cited the narration from Mu'adh ibn Jabal, who asked the people of Yemen to give him Khamis or Labis garments instead of barley and corn for charity, because it was easier for them and more beneficial for the Muhajirin in Medina.

Shaykh al-Islam Ibn Taymiyyah and Ibn Uthaymeen adopted a middle ground, choosing to prohibit giving monetary value unless there was a need or benefit in doing so. This is the more preponderant opinion.

Accordingly, it is permissible to sell the sheep and distribute its price among the poor if doing so prevents a harm that might arise from their sharing in it, such as disputes and conflicts.