Is it permissible to consider a gold bracelet that a wife gave her mother with the intention of her undergoing surgery as part of the obligatory zakat on gold?

It is not permissible to consider the gold paid as zakat for two reasons:

1. Zakat must have an intention from the outset, and it is apparent that the wife did not intend it as zakat when she paid the gold.

2. Zakat is not to be given to poor parents because their maintenance is obligatory upon the wealthy child, unless the wife is unable to provide for her mother.