The ruling on waiving a debt owed by a poor person and counting it as zakah

Question : The questioner says: I had a sum of money owed to me by a person, and he was very poor, so I waived his liability for that amount with the intention that it be from the zakah. Is this valid or not?

Answer : Is the question clear? He says that he is owed dirhams by a poor man. He waived these dirhams from him with the intention that they be from the zakah. For example, suppose this man is owed one hundred riyals, and the man is poor, and the creditor owes zakah in the amount of one hundred riyals, so he waives the hundred from the poor man as the zakah that is due from him. We say that this is not permissible and does not suffice as zakah. The Shaykh al-Islam (may Allah have mercy on him) said that there is no dispute in this. There is no dispute in this, meaning in the school of the Hanbalis (may Allah have mercy on them).
And because when a person waives a debt from the person himself, it is like one who gives out the defective instead of the good. Which is more secure for a person: a debt in the liability of a poor person, or money in his hand? Money in his hand is more secure. So how do you make this perishing debt, which you consider as lost, to be zakah for something that is secured in your hand? Is this anything but like one who gives out the husks instead of the good dates? Yes.