clothing for him with it and gives it to him, he has done him a kindness. But if he values clothing already in his possession and gives it as zakat, he may value it above its market price. Moreover, someone who does not need the clothing may receive it and then sell it, incurring an auctioneer’s fee and perhaps selling at a loss. This would harm the poor.

For all the kinds of goods in which he trades, he may pay zakat in dirhams according to their value. If he has no dirhams and gives their equivalent value instead, the more evident view is that this is permissible, because he has assisted the poor by giving them property of the same kind as his own.

As for the debt owed by the deceased, it may be paid from zakat according to one of the two scholarly opinions. This is also one of the two positions reported from Ahmad, because Allah Most High said:

“and those in debt,”

not “and to those in debt.” Thus, it is not a condition that the debtor personally take ownership of the zakat. Accordingly, the debt may be settled on his behalf, or the zakat may be given into the possession of his heir or someone else. However, someone who owes a debt must not be given zakat in order for that debt to be recovered.