the right of Allah is not something He needs, and His right—Exalted is He—is based on leniency.
Some scholars said that the right of Allah takes precedence, in view of the Prophet’s saying: “Fulfill what is due to Allah, for Allah has the greater right to be fulfilled.”
Other scholars said that the two should share proportionately, because each is an obligation owed by the deceased; thus, they are equal. If he owes 100 in debt and 100 in zakah, and leaves behind 100, then zakah receives 50 and the debt receives 50.
The response to the hadith is that the Messenger did not rule between two debts, one owed to a human being and the other owed to Allah. Rather, he intended an analogy, for he asked: “Suppose your mother owed a debt; would you pay it off?” She replied, “Yes.” He said: “Fulfill what is due to Allah, for Allah has the greater right to be fulfilled.” (1)
It is as though he said: if a debt owed to a human being is paid, then a debt owed to Allah is even more deserving of payment. This is the established position of the school, and it is the preponderant view.