The Ruling on the Obligation of Zakah on Debts
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The Shaykh : There are two categories: one is a debt owed by a poor person or a delayer from whom you cannot extract your right, and the other is a debt owed by a wealthy person who is willing to pay. If it is owed by a wealthy person who is willing to pay, then zakah is due on it. If we assume that a person has ten thousand riyals owed to him by another person, and this person is wealthy and willing to pay, such that if you ask him for the debt at any time, he will pay it.