Is it permissible to waive a debt owed by a poor debtor and count it as zakah?

Question:
He says: If I am demanding a sum of money from a person who is poor, is it permissible for me to consider this money as zakah, given that he is among those who are entitled to receive zakah?

Answer:
No, it does not mean that if you have given up hope of recovering the amount, you write it off as zakah. Waiving the debt is not sufficient to count as zakah. Yes, Allah the Exalted says: "And give zakah." Give it to those who are entitled to receive it. But if you waive the debt and say, "This is zakah," that is not permissible, just because you are afraid he will not pay it, so you leave it as zakah.