Ruling on deducting a debt from a poor person as zakah

Question:
A man borrowed money from me, and after a period of time I saw that he is eligible for zakah. Is it permissible for me to deduct the money he owes me from my zakah?

Answer:
If you have money owed to you by a poor person (a debt), you may not make it zakah. Zakah is giving, and bestowing upon the poor person. As for this, it is removing it from him and waiving it, which is a matter of protection for the owner of the wealth. Rather, you should be kind to him from your own wealth and give him from your zakah. As for making the money he owes you part of your zakah, no. Rather, it remains upon him until he pays you when Allah makes it easy for him. Be patient with him and do not be harsh with him, for the one who is unable to pay is given time [al-Baqarah: 280]. As for making it part of your zakah, no; because zakah is giving and bestowing, whereas this is waiving and releasing.
However, if you give him from your zakah without any prior agreement between you and him that you would release him from the debt, and you are kind to him, and then he returns some of it to you without any collusion on your part or any condition, then you may give him what is easy for you from your zakah, because he is poor. If he consumes it, praise be to Allah. And if he returns some of it to you without any condition from you or any collusion, there is no harm.