Is buying a gas water heater for a poor family with many children in the harsh winter considered an expenditure from zakat money, given that heating water on the stove exposes children to the risk of burns and colds?

It is not permissible to give the value of zakat according to the majority of scholars. The default is that zakat should be given from the actual type of wealth. However, Shaykh al-Islam was of the opinion that it is permissible to give the value if it is more beneficial for the poor. It is obligatory to hand over the zakat money to the poor so they can dispose of it in a way that benefits them. Thus, they are allowed to buy the appliances they need with it, such as a water heater. However, if they are imprudent and do not manage their affairs well, then their needs should be purchased for them from the zakat money.