Is the spending of a divorced mother on her children, for which she does not pay Zakat, considered a substitute for her paying Zakat on her wealth?

The mother must offer sincere repentance for not paying Zakat, and she must pay the full Zakat for all past years, because it is a debt to Allah that does not lapse with time. It is not permissible to count the expenditure on dependents as part of Zakat, because it is obligatory upon her and because intention is a condition for Zakat, which is absent here. It is also not permissible to give Zakat to ascendants or descendants because their maintenance is obligatory, unless the father is unable to provide for them or the child is in debt. If the father is absent or in financial difficulty, the mother is obligated to provide for her children, and it is not permissible to give Zakat to the children. However, if the father is well-off and refuses to provide for them, the mother may give Zakat to her children because their maintenance is not obligatory upon her in this case. The father should be reminded of the children's rights upon him, and that his refusal to provide for them despite his financial ability is a sin, and they have the right to claim it through the judiciary.