The person who is obliged to issue zakat is a person who is Muslim and independent (hurr). The little boy (shabi) is also liable to zakat in his property. People who have debts who spend their wealth in the opinion of azhhar in Shafi'e madhhab are obliged to issue zakat. However, according to Hanabilah debt that can not be paid except with zoning property or by selling the necessities of life (primary, food and secondary, clothing, board) then can abort zalcat obligations, either matured or not (see Kassyaf al-Qina '2 / 202)
