and equality in the rulings laid down by Allah, exalted be He.

6 – The outward purport of the ḥadith is that zakah is due on every amount, great or small, of what comes forth from the earth. Yet this is qualified by the preceding report in al-Bukhari, traced back to Ibn ʿUmar, for when a general text and a specific text appear to conflict, acting on the specific text is the position most clearly affirmed by the legal theorists.

7 – The plain sense of the ḥadith is that being in debt does not cancel the obligation of zakah on overt assets—namely livestock, grains, and fruits—for two reasons:
First: The Prophet, peace and blessings be upon him, never instructed the zakah collectors to ask the owner whether he was indebted or not, and in most cases owners are indeed in debt.
Second: These overt assets are visible to the poor and other rightful recipients, so their hearts become attached to them; therefore, as an act of solidarity, they should not be denied a share. This view is the most equitable of the three opinions on whether debt does or does not prevent the obligation of zakah.