The person who has the obligation to issue zakat when;
a) The existence of people who are entitled to receive zakat (mustahiqqin).
b) The form of the property to be issued his zakat. As for the receivables that are due and are in the person who is able to pay and do not deny the receivables it must be issued zakat him immediately. While the receivables that have not matured or exist in people who deny the debt, lost goods, goods dighashab etc.
