Is the debtor required to pay zakah?

Question:
A man has the nisab, but he has a debt that reduces the nisab. For example, he has 45 mithqals of gold, and he owes 26 mithqals?

Answer:
The correct view is that a debt does not prevent zakah. If he has a debt of one hundred thousand and he has two hundred thousand, which does not decrease by one hundred thousand, he does not pay zakah on it, no. Rather, he pays zakah on what he has, and Allah will settle the debt for him . Because the Messenger (peace and blessings be upon him) used to send his agents to the people, and they would collect the zakah from them, and they would not ask them if they had a debt or if they did not have a debt.
The conclusion: is that a debt does not prevent zakah. If he has a debt of one hundred thousand and he has one hundred thousand in currency, he pays zakah on it, and the debt does not prevent it; it does not prevent zakah.

Question: And likewise, vows and expiations, if they reduce the nisab?

Answer: None of them prevent it. The debt, the vow, and the expiation, none of them prevent zakah.