[Ruling on Giving the Poor the Monetary Value of Zakat]

Answer: The preferable course is to give the poor what is more beneficial for them—either the cash value or the goods themselves. There is no doubt that the cash value of cucumbers and the like is more beneficial and more suitable for the poor; for many of them may not benefit from cucumbers themselves if given to them, and they may not be able to sell them—likewise if they are given a large quantity of tomatoes or qāt.
In our view, the owner of wealth, during the interim period (al-fatrah), has authority over the zakat of his wealth; therefore, he must look out for the poor, considering what is more beneficial and suitable for them. He ought not give a weak poor person, a widow, or an orphan a quantity of cucumbers, for there is no benefit or advantage for them in that; rather, their benefit lies in its cash value—likewise for tomatoes, qāt, and similar items.
Thus, the owner of cucumbers should sell all the cucumbers in the markets where they are customarily sold, then pay out the poor’s share thereafter.
Source : Min Thimār al-ʿIlm wa al-Ḥikmah vol.1