Is it permissible to give Zakat as equipment to someone working in that field (computer, recorder), and is it permissible for a worker to perform a service without charge and consider it as Zakat (such as a doctor treating a needy person, or a carpenter and a painter helping a needy person and deducting the amount from Zakat)?

The fundamental principle regarding Zakat (definition) on trade goods is to assess their value and disburse one-quarter of one-tenth (2.5%) of their value in cash. This is the view held by the majority of scholars, and it is the most cautious and absolving for one's liability. As for disbursing Zakat from the trade goods themselves, jurists have differed on this matter. It is obligatory to transfer ownership of the Zakat funds to the poor person. It is not permissible to perform a service for a poor person without charging a fee and consider that as Zakat. Nor is it valid to waive a debt owed by a debtor and consider it as Zakat.