Is it permissible to deduct the value of honey given to the mosque's Imam for distribution to the poor from the Zakat al-Mal (money tithe)?

The first and most cautious approach is to pay Zakat from the same type of wealth on which it is due. Scholars have differed on the permissibility of paying the value (money) instead of the actual item due. The majority of scholars hold that it is not permissible, arguing that Zakat is an act of worship that can only be fulfilled in the manner prescribed by Islamic law, and citing the Prophet's (peace be upon him) statement to Mu'adh: "And a sheep from sheep, and a camel from camels, and a cow from cows."

Imam Abu Hanifa and Al-Bukhari, however, held that it is permissible to pay the value, citing Mu'adh's hadith: "Instead of the Sadaqa, for that is easier for you and better for the Muhajirin in Medina."

There is a middle ground view, held by Ibn Taymiyyah and Ash-Shawkani, which permits paying the value if there is a need or an overriding benefit for the poor, and prohibits it otherwise. This latter view is the preferred one.