Is Zakat obligatory on commercial property and the possessions of Dar al-Harb (House of War) if one is unable to repay the debt of settlement and trade, or when waiving a debt to another person?

Zakat (definition) is obligatory on trade goods if they reach the nisab (definition) (minimum threshold) and a full hawl (lunar year) passes over them. Debt does not prevent zakat unless it leads to a reduction of the nisab before the completion of the hawl. Zakat must be paid for past years in which it became due. It is not permissible to count a debt as zakat unless the muzakki (zakat payer) pays the zakat to the debtor and the debtor returns it. If cash is not available, a portion of the trade goods can be sold to pay the zakat, or a portion of the goods that benefit the poor can be given, or the zakat can remain as a debt until cash becomes available. Properties in Dar al-Harb (land of war) are not subject to zakat if it is impossible to dispose of them. However, it is more cautious to pay zakat on them for one year when they become accessible, bearing in mind that zakat on fixed assets is only obligatory on their yield or fruit.