Is it obligatory to pay off due debts before paying the obligatory Zakat, and what is the ruling on paying part of the Zakat if the full amount is not available, and is Zakat calculated on money from which debts have been paid, and is Zakat paid on the money at its price and value at the time Zakat became due or at the time it is paid, and is Zakat obligatory on real estate installments paid before ownership, and is it permissible to give Zakat to a needy brother and his children?

Debt waives zakat on inner wealth such as gold, money, and trade goods, unless the zakat payer has other surplus money exceeding his basic needs that he can use to pay off the debt. In this case, the other money is considered in exchange for the debt, and he pays zakat on all his wealth. If you pay off the debt and a zakatable amount remains, then pay zakat. If you do not have sufficient liquidity, then pay what is available, and the remainder is a debt upon you. There is no zakat on the remaining salary until a full year has passed. It is not permissible to delay zakat beyond its due time except for an excuse, but if you delay it due to lack of liquidity, then zakat is obligatory only on the money that was present at the time it became due. It is permissible to purchase real estate in installments, provided it is mortgaged until the full price is paid. These installments are not subject to zakat because they are a debt upon you. It is permissible to pay zakat to a needy brother and his children, and this is better than giving it to others.