凡拥有的财产已达到天课底线（Nisab），并且满一年，但同时负有债务，而该债务等于或超过天课底线，或使偿还债务后剩余的财产低于天课底线的人，不需缴纳天课。例如，一个拥有1000第纳尔却欠债1000第纳尔的人，或一个拥有40第纳尔金币却欠债30第纳尔金币的人，在这两种情况下他都不需缴纳天课，因为他并不拥有达到底线的财产。来自Nafi，他从Ibn ‘Umar那里传述，他说：先知ﷺ说："如果一个人有1000迪拉姆，却欠债1000迪拉姆，那么他不需缴纳天课。"

Whoever has wealth which has reached the Nisab and a year has passed over it, and also has a debt which engrosses the Nisab or renders the remaining wealth after repaying the debt, less than the Nisab, does not pay any Zakat. This is for example if one who possesses 1,000 Dinars and owes 1,000 Dinars, or one who possesses 40 gold Dinars and indebted by 30 gold Dinars, there is no Zakat upon him in these two cases as he does not own the Nisab. From Nafi from ibn ‘Umar who said: The Messenger of Allah (saw) said: “If a person has 1,000 Dirhams and is in debt of 1,000 Dirhams, then there is no Zakat upon him.”.

当财富在偿还债务后达到尼禁standard时,则天课对他成为义务,依据是萨伊卜·本·叶齐德的传述:他说:我听到奥斯曼·本·阿凡说:“这是你们缴纳天课的月份。凡有债务者,应当偿还,以便你们为自己的财产缴纳天课。”另一则传述为:“凡有债务者,应当还清,并为其余下的财产缴纳天课。”他这番话是当着圣门弟子说的,而他们没有否认,由此表明他们达成了一致的共识(Ijma'a)。

When the wealth after paying the debt reaches the Nisab, then Zakat is obligatory upon him due to what was narrated by As-Saib b. Yazid who said: I heard Uthman b. Affan saying: “This is the month of your Zakat. Whoever has a debt should pay it so that you give the Zakat on your wealth.” In another narration: “Whoever has a debt should pay it off and pay Zakat on his remaining wealth.” He said this in the presence of the Sahabah who did not deny it, thus indicating their consensus (Ijma’a).