Does the money given to a person for the burial of his mother count as zakat funds?

The provisions for preparing the deceased, such as the shroud, are taken from their estate before its division. If the deceased has no estate, then the cost falls upon those who were obligated to support them, which in this case is the woman's son. If the son is unable to cover these costs, then the provisions become an obligation upon the Muslim public treasury (Bayt al-Mal). If that is not possible, then it becomes an obligation upon the Muslim community to collectively bear these costs.

If the deceased woman's son is in need, it is permissible to give him Zakat in his capacity as a poor person. He may then dispose of it as he wishes, such as spending it on preparing his mother's funeral, provided that the intention of Zakat is made at the time of payment, and he is deserving of it. However, if he is not poor, it is not permissible to give him Zakat.