Is it permissible to pay Zakat in the form of equipment for a governmental educational institution that cares for children under six years of age?

It is not permissible to disburse Zakat except to the eight categories mentioned in the Quran. It is not permissible to use it to purchase refrigerators, chairs, or other items for a specific entity, as these are not among the eight categories. Zakat must be given to the poor person as مالک, even if those in the entity are poor and needy.