Is it permissible for the paternal uncle's wife to count the value of food provided to the poor girl, who is her relative and visits her weekly for lunch, as part of her zakat?

Among the conditions for the validity of zakat is that it must be given to those who are deserving of it from the eight categories mentioned in the verse from Surat At-Tawbah. It is also a condition that the zakat be transferred into the ownership of the poor person. Therefore, it is not permissible to count the value of the girl's food from the zakat, because the zakat was not paid to her by way of transfer of ownership.