Duk wanda yake da dukiya wadda ta kai Nisab, kuma shekara ta wuce a kanta, kuma yana da bashi wanda ya cinye Nisab ko kuma ya sa dukiyar da ta rage bayan biyan bashin ta zama ƙasa da Nisab, to ba ya biyan Zakka. Misali, wanda yake da Dinari 1,000 kuma yana bin bashin Dinari 1,000, ko kuma wanda yake da Dinari 40 na zinariya kuma yana bin bashin Dinari 30 na zinariya, babu Zakka a kansa a waɗannan lokuta biyu domin bai mallaki Nisab ba. Daga Nafi, daga Ibn ‘Umar, ya ce: Manzon Allah ﷺ ya ce: "Idan mutum yana da Dirhami 1,000 kuma yana bin bashin Dirhami 1,000, to babu Zakka a kansa."

Whoever has wealth which has reached the Nisab and a year has passed over it, and also has a debt which engrosses the Nisab or renders the remaining wealth after repaying the debt, less than the Nisab, does not pay any Zakat. This is for example if one who possesses 1,000 Dinars and owes 1,000 Dinars, or one who possesses 40 gold Dinars and indebted by 30 gold Dinars, there is no Zakat upon him in these two cases as he does not own the Nisab. From Nafi from ibn ‘Umar who said: The Messenger of Allah (saw) said: “If a person has 1,000 Dirhams and is in debt of 1,000 Dirhams, then there is no Zakat upon him.”.

Idan dukiya bayan biyan bashi ta kai Nisabi, to zakka ta wajaba a kansa saboda abin da As-Saib b. Yazid ya ruwaito, yana cewa: Na ji Uthman b. Affan yana cewa: "Wannan ita ce watan zakarku. Duk wanda yake da bashi ya biya shi domin ku bayar da zakkar dukiyarku." A wata ruwaya: "Duk wanda yake da bashi ya biya shi, ya kuma bayar da zakka a kan sauran dukiyarsa." Ya fadi wannan a gaban sahabbai, wadanda ba su musanta ba, don haka hakan ya nuna ijma'insu.

When the wealth after paying the debt reaches the Nisab, then Zakat is obligatory upon him due to what was narrated by As-Saib b. Yazid who said: I heard Uthman b. Affan saying: “This is the month of your Zakat. Whoever has a debt should pay it so that you give the Zakat on your wealth.” In another narration: “Whoever has a debt should pay it off and pay Zakat on his remaining wealth.” He said this in the presence of the Sahabah who did not deny it, thus indicating their consensus (Ijma’a).

Idan mutum yana bin bashi ga wani mawadaci wanda ba ya jinkiri kuma yana iya biyan bashin a kowane lokaci, to wajibi ne a kansa ya biya zakkar wannan bashi idan shekara ta cika a kansa. 'Umar ibn Al-Khattab ya ce: "Idan sadaka ta zama wajibi, ku lissafa bashinku da abin da kuke da shi gaba daya, sannan ku biya zakkarsa." 'Uthman b. Affan ya ce: "Sadaka wajibi ce a kan bashin da za ku iya karba daga mai bi bashin idan kuna so, da kuma bashin da ke kan wanda yake jinkirin biya, wanda kuka bar shi saboda kunya ko don alheri; a cikinsa akwai sadaka." Ibn 'Umar ya ce: "A kan kowane bashinku wanda kuke sa ran biya, wajibi ne ku biya zakka a duk lokacin da shekara ta cika a kansa."

Where a person is a creditor of a debt to a non-deferring rich person who is able to repay it at any time, it is obliged upon him to pay Zakat on that debt when a year passes over it. ‘Umar ibn Al-Khattab said: “When Sadaqah becomes due, count your debts and what you have as one whole then pay its Zakat.” Uthman b. Affan said: “Sadaqah is obliged upon the debt which you could collect from the debtor if you want, and that debt which is on someone who delays repayment and you leave it due to shyness or as a favour; in it is Sadaqah.” Ibn ‘Umar said: “On each of your debts in which you expect repayment you must pay Zakat whenever the year passes over it.”.

Sai dai idan bashi ne wanda yake bin wani mabukaci mai tsananin hali, ko mawadaci mai jinkiri, to ba wajibi ba ne a kan mai bin bashi ya biya zakkar sa sai bayan an biya masa. Bayan an biya masa, sai ya biya dukkan abin da ya wajaba a kansa na shekarun baya. Game da bashin da ba a tabbatar da shi ba, watau bashin da mai bin bashi ba shi da tabbacin ko za a biya shi ko a'a. Aliyu ya ce: "Idan mai bin bashin amintacce ne, to ya biya zakkar sa da zarar an dawo masa da shi, na dukkan shekarun da suka wuce." Ibn Abbas kuwa ya ce game da bashi: "Idan ba ka sa ran karbar sa ba, kada ka biya zakkar sa har sai ka karbe shi. Idan ka karbe shi, to ka biya dukkan abin da ya wajaba a kansa."

However, where the debt is owed by a poor person in hard circumstances, or a deferring rich person, it is not obliged upon the creditor to pay its Zakat until it has been repaid. After it has been repaid he gives all that was obliged upon him over the years. Regarding a doubtful debt i.e. one in which the creditor is not sure if it will be resolved or not. Ali said: “If he is honest let him pay the Zakat once it has been restored for the period.” Ibn Abbas said regarding debts: “If you don’t expect to receive it, don’t pay its Zakat until you get it. When you receive it, pay all that is upon it.”