What is the ruling regarding paying Zakat al-Fitr when one possesses the means but also has an immediate, demanded debt?
Chapter on Zakat al-Fitr
Al-Mughni
Book of Zakat
Primary text
If a person possesses the means to pay Zakat al-Fitr but has a debt of the same kind, they are obligated to pay the Zakat al-Fitr, unless the creditor demands immediate repayment of the debt. In the case of a demanded debt, the debtor must settle the debt, and no Zakat al-Fitr is due. Zakat al-Fitr is not prevented by debt because its obligation is considered more emphatic, evidenced by its obligation upon the poor, its comprehensiveness for every capable Muslim, and the requirement to pay it on behalf of dependents. It is not contingent upon the amount of wealth one possesses, making it similar to maintenance (Nafaqah). Moreover, Zakat al-Mal (wealth tax) is affected by debt because it relates to ownership, whereas Zakat al-Fitr is due upon the person (body), and debt does not affect this basis.
Supporting text
Zakat al-Fitr is waived only when the debt is demanded, because demanding payment obligates immediate settlement and prohibits delay. The emphatic nature of the debt, being a definite right of a specific human being that is not waived by insolvency, and its earlier established obligation result in the precedence of the debt over Zakat al-Fitr, even if the debt is not demanded, as the effect of demanding payment is merely to mandate immediate discharge and forbid postponement.