In the Name of Allāh,

the Entirely Merciful, the Especially Merciful

Praise is due to Allāh, Lord of the worlds, may the blessings and peace be upon our master Muḥammad, the last of prophets, on his family, and all his companions.

Resolution No. 1 (1/2) Zakāh on Debts

The Council of the International Islamic Fiqh Academy of the Organization of the Islamic Conference, holding its 2nd session in Jeddah, Saudi Arabia on 10–16 Rabīʿ al-Awwal 1406H (22–28 December 1985),

Having examined the research papers submitted to the Academy concern- ing Zakāh on Debts,

Having listened to the in-depth discussions on the subject from different perspectives,

It became evident that:

1. There is no apparent reference in the Quran or the Sunnah elaborating in detail the rulings concerning Zakāh on debts.
2. Several opinions of the Companions and their Followers (Ṣaḥābah and Tabiʿūn) RA have been reported on the method of paying Zakāh on
3. The Islamic schools of jurisprudence have differed clearly on the
4. The difference in legal opinion regarding this subject is, in turn, caused by their differing opinions regarding the fundamental principle of whether receivable assets can actually be classified as received.

Resolves

1. Zakāh of debt is due on the owner of the debt, for each year, if the debtor is solvent and giver.
2. Zakāh of debt is due on the owner of the debt, after the lapse of one year from the day of receipt if the debtor is insolvent or

Indeed, Allāh is All-Knowing.