objection to it. For example, if someone sells the fruit of his orchard or his crops for dirhams, paying one-tenth of those dirhams discharges his obligation. He is not required to purchase fruit or wheat, since he has placed the poor on an equal footing with himself. Ahmad explicitly stated that this is permissible.
Another example is someone who owes one sheep as zakat on five camels but has no one locally who will sell him a sheep. Paying its equivalent value is sufficient in this case; he is not required to travel to another town to purchase a sheep. Likewise, if those entitled to zakat ask him to give them its equivalent value because that would benefit them more, he may do so. The same applies if the zakat collector considers accepting its equivalent value more beneficial to the poor.
Thus, it is reported that Muʿādh ibn Jabal used to say to the people of Yemen:
“Bring me khamīs garments or worn clothing; that is easier for you and better for the Emigrants and Helpers in Medina.”
Some have said that he said this concerning zakat, while others have said that it concerned jizya.