Is the zakah on a loan the responsibility of the lender or the borrower?

Question:
Is the zakah on a benevolent loan due on the lender or on the borrower?

Answer:
If you lend money to a wealthy person, the zakah is your responsibility. If it is with someone who is unable to pay, there is no zakah on you. A loan is different: if you gave a wealthy person one hundred thousand, two hundred thousand, more or less, and he is wealthy, whenever you ask for it, he gives it to you. He is wealthy and generous, not a delayer. He is wealthy and generous, so the zakah is on you, and he pays zakah on what he has if the money is with him.
If he has taken the money out and spent it on other things, he owes nothing. As for you, you pay zakah on the money you lent him because it is money that belongs to you, with a wealthy and generous person, so you pay its zakah. But if it is with someone who is unable to pay, or with a delayer, there is no zakah on you.

Question: So does the money now carry two zakahs, meaning the lender and the borrower both pay?

Answer: They are two moneys, not one money. Two moneys: this is money in the debt of the wealthy person, and he pays zakah on it. And that, if the money is present with him, money he owns that is present, he pays zakah on it. And if he has spent it, there is no zakah on it.