How is debt treated when one asset is subject to Zakat and the other is not (like personal necessities)?

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If one asset is subject to Zakat and the other is not (such as personal use goods or property), the debt must be assigned against the non-Zakat asset first, if possible. This principle is supported by Malik and Abu Ubayd, and it is the apparent position of Al-Shafi'i's companions, because the owner retains wealth exceeding the debt and necessary obligations upon which Zakat is due, similar to having only one type of asset. The apparent view of Ahmad, may God have mercy on him, suggests assigning the debt against the asset from which it is payable. If the non-Zakat asset is essential for basic needs and not surplus, its value should not be used to cover the debt before necessary needs are met, as necessity takes precedence. Thus, if an asset is surplus to needs and remains after covering the debt, Zakat is due on that surplus, just as if there were no debt.