Hadith 5:460
Abu Mu'awiyah narrated to us, from Hajjaj, from Ata', who said: There is no Zakat upon the creditor for the debt that is owed to him, nor upon the debtor for the debt that is owed by him.
حدثنا أبو معاوية عن حجاج عن عطاء قال ليس على صاحب الدين الذي هو له ولا الذي هو عليه زكاة