Is it permissible to pay Zakat for building a center for memorizing the Quran or for treating a poor, ill person, and is it necessary to deliver it directly to the poor person?

For zakat to be accepted, it is a condition that it be handed over to the poor. Therefore, it is not permissible to pay a poor person's treatment fees directly to a doctor and consider it zakat, as the direct handover to the poor person did not occur. The poor person's receipt of the zakat is a condition for its validity. The pillar of zakat is to give out a portion of the nisab and hand it over to the poor person, or to their representative, as stated in His Almighty's saying: "Do they not know that Allah is He who accepts repentance from His servants and takes the charities?"