What is the ruling on paying zakah on an amount that was lent to a person who has not repaid it?
Machine translationRead the Arabic original
Question:
A man borrowed a sum of money from me more than a year ago and has not paid it back. Do I have to pay zakah on the money he holds?
Answer:
If you are confident that he will pay, then you pay zakah on it every year. But if you are not confident, and you do not know whether the man will pay or not—whether he is unable to pay or just delaying, and you do not know—then you do not pay zakah on it until you receive it. Once you receive it, you pay zakah on it for one year. Yes.
A man borrowed a sum of money from me more than a year ago and has not paid it back. Do I have to pay zakah on the money he holds?
Answer:
If you are confident that he will pay, then you pay zakah on it every year. But if you are not confident, and you do not know whether the man will pay or not—whether he is unable to pay or just delaying, and you do not know—then you do not pay zakah on it until you receive it. Once you receive it, you pay zakah on it for one year. Yes.
Source
قناة «العلامة الدكتور صالح الفوزان»، ما حكم إخراج الزكاة على مبلغ قد أقرضه لشخص ولم يردّه؟ لمعالي الشيخ صالح الفوزان — youtube.com
The Arabic text is a machine transcription of the audio recording.