Borçlunun borcunu inkâr ettiği durumda, bu alacağın zekâtı düşer. Çünkü tahsil edileceğinden ümit kesilen bir mal yok hükmündedir. Ancak günümüzde olduğu gibi, kişi bu alacağını senet, kefil vb. gibi yollarla resmiyete bağlamışsa ve bunu mahkeme yoluyla alma imkânına sahipse bu da zekâta tabi olur.
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