The zakah on a debt held by a person who has not paid it
Machine translationRead the Arabic original
Question:
He says: I have money with a person as a debt, and he has not repaid this debt. Is there zakah on it?
Answer:
If you are confident of receiving it, then zakah is obligatory on it for every lunar year that passes over it, because it is like money in your hand. As for if you are not confident of receiving it because the debtor is delaying payment or because he is bankrupt and has nothing with which to repay this debt, then you wait until you receive this debt, and then you pay its zakah for one year. Yes.
He says: I have money with a person as a debt, and he has not repaid this debt. Is there zakah on it?
Answer:
If you are confident of receiving it, then zakah is obligatory on it for every lunar year that passes over it, because it is like money in your hand. As for if you are not confident of receiving it because the debtor is delaying payment or because he is bankrupt and has nothing with which to repay this debt, then you wait until you receive this debt, and then you pay its zakah for one year. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، برنامج (فتاوى) (170) لمعالي الشيخ صالح الفوزان بتاريخ [1440-02-02] - كبار العلماء — youtube.com (9:20)
The Arabic text is a machine transcription of the audio recording.