Miscellenous Matters Pertaining Zakat
Zakat is related to wealth, and not to individuals. When it becomes due (Fardh) to pay Zakat of some wealth and the wealth is lost, the obligation of Zakat falls off. However, if the owner of the wealth uses it (such as by donating it to someone or buying a house for himself), the obligation to pay its Zakat still remains.
Regarding a Muslim who has more wealth than the amount of Nisab (80,18 grams of gold or its equivalent in cash or trade goods) while owing some debts to pay as well; the amount equivalent to his debt is subtracted from the Nisab and if the remaining wealth is not less than the Nisab, then such a person has to pay the Zakah of what is left. However, if he has less than the Nisab amount after subtracting the debt, then he doesn’t have to pay the Zakah.
If one lends money to a poor person and donates what it is owed to him, it can be counted as Zakat whether initially intended for Zakat or not. However, if he intends to donate only some of it, like half of it, he will have discharged the Zakat of the half while the other half remains undischarged. Likewise, if one lends money to a poor and donates what is owed to him with the intention of paying the Zakat of some wealth he possesses with him, in this case the obligation remains undischarged.
A person can give his Zakat in cash to his poor debtor to help him pay his debt, so that the debtor is relieved from the burden and some of the Zakat of the creditor is discharged.
If a person has a Nisab amount of Nâmî Mâl (wealth that multiplies) aside from his basic needs while owing debts equal to the amount of his wealth, then he doesn’t have to pay Zakat. However, if the debt he owes is donated back to him and one year passes over that, then he has to pay the Zakat over the Nisab amount he has.
If a person dies without paying his Zakah not mentioning in his will that his debt should be paid from his inheritance after he dies, then that Zakah is not paid from his inheritance. His wealth will be shared among his heirs. If anyone among his heirs wills he can pay the Zakah of that person from the inheritance he gets.