Hazrat Hakam narrates that Hazrat Ali (may Allah be pleased with him) was asked: If one person owes a debt to another person (then what is the ruling regarding zakat?) He replied: The owner of the wealth will pay zakat. If the wealth is destroyed and he fears that he will not be able to pay, then he should be given respite and treated gently. When he takes out and pays (the debt), then he should pay zakat for the entire period that has passed.

Muhammad says that I have been informed that Hazrat Ali (may Allah be pleased with him) also said that when the debtor is truthful, then when he takes possession of the debt, he should pay zakat.

Hazrat Tawoos says that if you have lent someone money (someone owes you), then you should pay its zakat.

Ibrahim says that if a person is in debt, he should deduct the debt from the zakat. And if a trustworthy person is to repay his debt, then he should include the amount of that debt and give zakat. If a procrastinating person is to repay the debt, even then he should give zakat on it.

Hazrat Jabir says that he will pay Zakat.

It is narrated from Hazrat Nafi‘ that Hazrat Abdullah bin Umar (may Allah be pleased with them) said: Zakat is due on your wealth after a full year has passed. Therefore, if there is a debt whose repayment is certain, then zakat should also be paid on it, and if there is doubt about the repayment of a debt, then zakat should not be paid on it until the debtor repays the debt.

Hazrat Jabir says that (one should) pay Zakat.

It is narrated from Hazrat Abdul Malik bin Abu Bakr that Hazrat Umar said to a person: When a year is completed, calculate your wealth and the debts that people owe you, and combine them both, then pay zakat on their total.

Hazrat Maymoon says that if there is a debt for which there is no hope (of repayment), then calculate it and separate it from the debt that is upon you, and whatever remains, pay zakat on that.

Hazrat Mujahid says that if you know that the person who owes you will pay back the debt, then pay zakat on it.