Is money paid from an amanah (trust/deposit) to a needy woman considered zakat? If not, what is required to be done, and by whom should it be paid?

The majority of scholars are of the opinion that waiving a debt for an insolvent person in lieu of zakat (definition) is not permissible. Therefore, the zakat does not absolve the maternal uncle and remains his liability. If the mother disposed of the trust without the maternal uncle's permission, she is liable for what she paid. However, if the payment was made with his permission, she is not liable.