Can he give zakaat al-fitr to the poor in the form of cash if they will not accept food?

Is it permissible to give the poorzakaat al-fitr in the form of cash
instead of food, if they will not accept food?
Praise be to Allah.
Zakaat al-fitr must be given in the form of food, and it is not
permissible to give it in the formof cash.
But, if the poor will not accept food and ask for cash, it is
permissible to give it in the formof cash in that case, and in that
case one will be excused for notgiving it in the form of food.
Shaykh Ibn 'Uthaymeen (may Allah have mercy on him) said:
With regard to one who knows that it must be in the form of food, but
he gives it in the form of cash because it is easier for him, that is
not acceptable. But in the example mentioned by the questioner, if we
cannot find anyone who will accept food, i.e., there is no one who
will accept the rice or dates or wheat, and they will not accept
anything but cash, in that case we may give it in the form of cash. So
we should work out thecash value of a saa' of average quality food and
give it to them.
End quote from Fataawa Noor 'ala al-Darb
And Allah knows best.
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