Is it permissible to give Zakat al-Mal (obligatory charity on wealth) to poor relatives in the form of in-kind gifts instead of money, given that they might refuse money?

If your relatives refuse to accept zakat in cash from you, then buy for them what they need of tangible items like clothes and food, and give it to them, even if they perceive it as a gift. The consideration is your intention, and this is on condition that you do not cease what you used to give them previously.

The preponderant opinion is the permissibility of giving them zakat in kind with three conditions: 1. That they are poor. 2. That you do not cease what you used to give them previously. 3. That you intend it as zakat and not as a gift.