Is it permissible for a pharmaceutical company to deduct the shampoo specifically for treating head lice—which was donated to the Red Crescent—from its Zakat on wealth, and what is incumbent upon both the owners of the company and whoever issued such a fatwa?

The fundamental principle regarding Zakat on trade goods, such as medicines, is that it should be disbursed from their monetary value, and the Zakat payer himself should hand it over to the eligible recipients. It is permissible to appoint a trustworthy person as an agent for this. Some scholars are of the opinion that it is permissible to distribute it in kind (the actual goods) if that is more beneficial for the poor, and this is the preferred view. Two matters must be noted: that giving to the Red Crescent should not involve a personal benefit for the pharmacy owner, and ensuring that the medicines reach the deserving recipients of Zakat, namely the poor and the needy.