Is it permissible to give Zakat al-Mal (charity on wealth) in the form of shopping vouchers (like "Sanabil al-Khair" cards), or must it be given to the poor as cash? And is Zakat obligatory on the wealth of orphans that is spent on them from their father's pension and preserved for them?

Zakat is obligatory on money and must be paid in cash according to the majority of jurists. It is not permissible to pay it in goods or in kind, except in cases of necessity or for a benefit.

Zakat must be paid from the orphans' money if it reaches the nisab.

It is not permissible for a guardian to borrow from the orphan's money unless there is a benefit and advantage for the orphan in doing so, such as borrowing to preserve the money or to increase it, and not merely to benefit the borrower.