Ruling 1909 — Alms Tax (Zakat)

With regard to someone who has a debt and possesses the actual property on which zakat has become obligatory, if he dies, the entire zakat must be given from the property on which zakat has become obligatory, and then the debt must be repaid. However, if he is liable to pay a debt of zakat [as opposed to his actual property having become liable for zakat], then this debt is like his other debts.[4]