Is it permissible to count the value of covers donated to a charity for memorizing the Quran as part of zakat al-mal?

There are two issues related to the zakat (definition) on trade goods and its disbursement:

1. Giving out zakat from trade goods: The original and more cautious approach is to give out zakat on trade goods from their monetary value, not from the goods themselves. This is the view of the majority of scholars. Some scholars permit giving it out from the goods themselves if there is a benefit or need, or if the deserving recipient requests it. 2. Disbursing zakat to Quran memorization associations: The majority of scholars do not permit disbursing zakat to Quran memorization associations, restricting the category "fi sabilillah" (in the way of Allah) to jihad. However, some scholars permit it if they deem it falls under this category. Therefore, zakat paid to a Quran memorization association in the form of blankets is not sufficient.