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1. Debts are counted for Zakah in case they are recoverable. After the repayment, the money is to be added to the total sum of properties counted for Zakah.
    

2. The amount of debt owed by the payer of Zakah is to be excluded from the portion liable to Zakah, provided that he remains in debt before Zakah falls due and finds no other property not liable to Zakah that exceeds his basic needs to repay his debt therefrom.
    

3. In long-term, installment debts, such as housing installments, and other debts that finance fixed assets, which are not counted for Zakah, the payer deducts the amount of annual installment all at a time, then calculates the total sum of the remaining property and pay Zakah on it if it still reaches the Nisab of Zakah.
    

4. Loans that are invested to finance any commercial business are to be deducted from the total sum liable to Zakah, in case the payer does not have fixed assets exceeding his basic needs.