All perfect praise be to Allah the Lord of the Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.

Zakat is a rightful and obligatory duty on wealth, with specific conditions defined by Islamic law. It is given to the eight categories mentioned in the Quranic verse in which Allah says {What means}: "Alms are for the poor and the needy, and those employed to administer the (funds); for those whose hearts have been (recently) reconciled (to Truth); for those in bondage and in debt; in the cause of God; and for the wayfarer: (thus is it) ordained by God, and God is full of knowledge and wisdom." {At-Tawbah, 60}.

"Niqut" refers to what is given as gifts, whether in the form of money or other items, during celebrations and occasions. The intention behind it is a gift from the giver to the recipient, and it is not a loan that is expected to be repaid. The respected Islamic scholar, Ibn Hajar al-Haytami, may Allah have mercy on him, mentioned: "Regarding the customary practice of 'niqut' in celebrations, it is inclined towards being a gift, and the customary practice does not have an impact unless someone explicitly says, 'Take it,' intending it as a loan and being truthful in that intention." [Tuhfat al-Muhtaj, Vol. 5/P. 44].

For the validity of zakat, it is a requirement that the person giving zakat (muzakki) has the intention of giving zakat at the time of payment. It is not necessary to verbally express this intention or inform the recipient explicitly that it is zakat. Instead, it suffices for the individual to have the intention in their heart at the time of giving. Imam al-Juwayni, may Allah have mercy on him, stated: "If one does not pronounce [the intention] and intends [to give zakat], the intention suffices without pronouncement." [Nihayat al-Matlab, Vol. 3/P. 196].

In conclusion, if your friend does not have enough to meet her needs and is not sufficiently provided for by the person obligated to support her, it is permissible to give her the "Niqut" and consider it part of your zakat. And Allah the Almighty knows best.