Is it permissible to sell the surplus quantity of zakat wheat (25 kg) and donate its price or place it in a mosque, when there are no other eligible recipients and there is a fear of it remaining in the house?

Zakat must be promptly disbursed to its rightful recipients upon its due date. If there are no eligible recipients in the giver's locality, a trustworthy agent should be appointed to deliver it to them, or the zakat should be transferred to another locality where recipients are found. It is not permissible to withhold it. Ahmad explicitly stated the permissibility of transferring zakat if the poor in its locality are self-sufficient, as Mu'adh ibn Jabal did when he found no poor people in Yemen to receive charity and sent it to 'Umar ibn al-Khattab in Medina.

Regarding selling zakat goods and disbursing their monetary value, there is a difference of opinion among scholars. Abu Hanifa and others permitted this, and Shaykh al-Islam favored its permissibility for the sake of benefit, whereas the majority prohibited it. The opinion of the majority is more cautious. It is not permissible to use zakat funds for building mosques because the eligible recipients of zakat are specifically defined by Islamic law.