Missed Zakat is still binding for the previous years despite being currently in debt. One may spread Zakat payments over a number of months in a genuine and realistic manner to fulfil this obligation at the earliest opportunity.
Current debt does not absolve one from missed Zakat from previous years. However, current debt will prevent the obligation of Zakat for this year. Current debt will not uplift missed Zakat of previous years as a person was capable to pay at that time. Thus, the obligation became vested in a person’s liability and remains until it is paid.
And Allah knows best!
Mufti Faraz Adam
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