The zakat imposed by Islam is an economic system and a financial resource from the house of money in Islam that is spent in meeting the economic needs of individuals and works to secure the lives of the members of society from real and discretionary deficits and aims to purify the souls of the rich from the abomination of selfishness. And zakat them for it (Al-Tawiya: 109), and it aims to spread brotherhood and love among members of society. And since it is an important pillar of Islam, researchers have to re-present everything that branches off from this pillar and what is related to zakat on religion, so the need for such research is very necessary and urgent in order to highlight what our scholars have composed in past eras and collect what was divided into the sources in an easy manner that can be studied and discussed Because the issue of Zakat on debt did not take its due from the interest of researchers, and due to the changing economic and social conditions and the intertwining of commercial transactions and their influences on market factors that increase or decrease the purchasing power of money, there are those who resort to borrowing and borrowing from others, whether borrowing is trade or filling the need What is the ruling on this money that is in the possession of the borrower, and what is the consequence of its owner, the owner? So this study came to answer what was mentioned and divided into topics that dealt with the first topic: the meaning of zakat on debt in language and idiomatically and the terms of money on which zakat is due, then we talked about it about the zakat of money that I saw with its people and was with it without explaining the sayings of the jurists when they looked at the state of the debt if it was wealthy and acceptable In debt and when it is insolvent, Sarah does not wish to deny or deny religion, and there is no evidence for it. As for the second topic: we talked about the owner and the type of money he owns and we mentioned the jurists division of money into an inner and apparent difference and their difference in the obligation of zakat on it. As for the third topic, we mentioned the difference in the view of the jurists To zakat in that it is even a mother of worship. As for the fourth topic: we talked about the reasons and motives that led to the borrowing of money and the link between it and the quality of money and its stability in liability. In it, the conditions and results that must be taken into account in religion when recommending it were mentioned. If this study hits the goal, then God Almighty and praise be to Him. .