The Ruling on the Zakah of Debts
Machine translationRead the Arabic original
Question:
Is there zakah due on a debt?
Answer:
Yes, if the debt is with a wealthy person who is willing to pay, then zakah is due on it once a lunar year has passed, just as you pay zakah on the money in your hand. However, if the debt is with someone who is unable to pay or with someone who is delaying payment, and you do not know whether you will receive it or not, then you pay zakah on it when you receive it. Zakah is not obligatory on it until you receive it. Yes.
Is there zakah due on a debt?
Answer:
Yes, if the debt is with a wealthy person who is willing to pay, then zakah is due on it once a lunar year has passed, just as you pay zakah on the money in your hand. However, if the debt is with someone who is unable to pay or with someone who is delaying payment, and you do not know whether you will receive it or not, then you pay zakah on it when you receive it. Zakah is not obligatory on it until you receive it. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، [5302] حكم زكاة الدَّين - صالح الفوزان — youtube.com
The Arabic text is a machine transcription of the audio recording.