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.

Hazrat Ubaidah narrates that Hazrat Ali (may Allah be pleased with him) was asked: If a person has lent someone money but its return is not certain, should he pay its zakat? He replied: If the debtor is truthful, then after receiving the amount, zakat should be paid for all the years that have passed.

Hazrat Usman bin Abu Usman says that I asked Hazrat Qasim bin Muhammad: Some of my debt is for a fixed term and some is not for a fixed time, so should we pay zakat on it? He replied, "Yes." Hazrat Aisha (may Allah be pleased with her) instructed us that whatever is in the sea, zakat is due on it. The narrator says that I asked Hazrat Salim the same question, and he also gave the same answer.