Is Zakat obligatory on money that was borrowed and then repaid, reaching the nisab, and is the hawl calculated from the date of borrowing or from the date of completing the repayment in installments?

If a person has a debt that consumes the zakatable money or reduces it below the nisab, then zakat is waived for them. However, this does not waive zakat if they own other non-zakatable assets (such as surplus houses). Zakat on money becomes due from the day they acquire it, even if years have passed. If they do not have these assets, then upon the completion of the hawl (one lunar year) for the borrowed money, they must combine the cash or trade goods they possess and compare them against the debt. The debt is deducted for the period preceding the repayment of the borrowed amount. The hawl is considered to begin from the day the money reached the nisab after deducting the debt, and this can be determined by calculating the past years.