Is it permissible to pay Zakat for building and furnishing a house for a widow and orphans?

If a widow and her orphans are poor, and a house is being built for their residence, it is permissible to pay Zakat for its construction and furnishing, as this is among their basic needs. Contributing to the building of a house for the poor with the intention of Zakat is sufficient, and the Zakat must be handed over to the widow if she is of sound judgment, or to her guardian. If you are her guardian and are building the house for her, there is no harm in Zakat being paid to you for building the house or for any other of her needs.