凡拥有的财产已达到天课底线（Nisab），并且满一年，但同时负有债务，而该债务等于或超过天课底线，或使偿还债务后剩余的财产低于天课底线的人，不需缴纳天课。例如，一个拥有1000第纳尔却欠债1000第纳尔的人，或一个拥有40第纳尔金币却欠债30第纳尔金币的人，在这两种情况下他都不需缴纳天课，因为他并不拥有达到底线的财产。来自Nafi，他从Ibn ‘Umar那里传述，他说：先知ﷺ说："如果一个人有1000迪拉姆，却欠债1000迪拉姆，那么他不需缴纳天课。"

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.”.

当财富在偿还债务后达到尼禁standard时,则天课对他成为义务,依据是萨伊卜·本·叶齐德的传述:他说:我听到奥斯曼·本·阿凡说:“这是你们缴纳天课的月份。凡有债务者,应当偿还,以便你们为自己的财产缴纳天课。”另一则传述为:“凡有债务者,应当还清,并为其余下的财产缴纳天课。”他这番话是当着圣门弟子说的,而他们没有否认,由此表明他们达成了一致的共识(Ijma'a)。

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).

如果某人是对一位富有、不拖延还债且随时能够偿还的人享有债权，那么当这笔债务满一年时，他有义务为该债务缴纳天课。欧麦尔·本·哈塔卜说："当天课到期时，你要将你的债务与你所拥有的财产合并计算，然后缴纳其天课。"奥斯曼·本·阿凡说："天课义务落在你若想收回便能向债务人收回的债务上；也落在那些拖延还款、而你因羞于催讨或出于人情而放弃催讨的债务上；这些债务中同样有天课。"伊本·欧麦尔说："你对每一笔你期望能够收回的债务，每当满一年时都必须缴纳天课。"

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.”.

然而,若债务人是贫困且处于困境之中,或是拖延还债的富人,债权人在债务偿还之前没有义务支付其天课。待债务偿还之后,他需要缴纳这些年间所应缴纳的全部天课。 关于存疑的债务,即债权人不确定能否收回的债务:阿里说:“如果他是诚实的人,那么一旦债务被归还,就应为那段时期缴纳天课。”伊本·阿拔斯谈到债务时说:“如果你不指望收回它,就不要在收回之前缴纳它的天课。当你收回时,就缴纳其上所有应缴的天课。”

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.”