Based upon our previous report and taking into consideration new fatwas from Dr Sheikh Ali Gomaa and The Fatwa Council of Tareem, Tabah approves UNHCR’s plan to distribute goods in place of cash provided that UNHCR can show that goods are purchased at a fair market price, and proof of delivery of said goods. Additionally, UNHCR may use Zakat to cover charges related to the storage and transport of said goods. This arrangement is only recommended in locations where the need for in-kind distribution is higher than cash distribution, or when distributing cash isn’t possible, which is the case for UNHCR’s operation for Rohingya refugees in Bangladesh.