Is Zakat obligatory on the quantity of gold (106 grams) determined by the last purchase, and is it permissible to give it to a grandmother who is caring for orphans whose mother has died and whose father is still alive?

Zakat becomes due in the lunar year, and it is to be disbursed after the completion of a full year (hawl) on the initial gold that has reached the nisab. It is easier to pay zakat on the added gold along with the initial gold. Children whose mother has passed away but their father is alive are not considered orphans, and it is not permissible to give them zakat if their father is wealthy. However, if their father is poor, then it is permissible to give zakat to their father.