Is zakat obligatory on a loan that has remained for more than a year, of which a portion has been spent, and what remains is still above the nisab? And how is zakat calculated on an amount of 8,000 dinars that has completed a hawl (lunar year), with the addition of 6,000 dinars obtained during the hawl? And is money held by friends added to the total amount when calculating zakat?

If the money reaches the nisab (threshold) and a full year has passed, zakat becomes obligatory on it. As for a loan, if you have paid back some installments and the remaining amount reaches the nisab and a full year has passed, then zakat is obligatory on the amount you possess. If the loan is a full debt from which nothing has been paid, scholars have differed regarding its zakat. The majority of scholars hold that zakat is not obligatory on it because the debt prevents it, while Imam al-Shafi'i held that it is obligatory. The more preponderant opinion is that zakat is not obligatory on a debt that has not been paid back, due to the weakness of the debtor's ownership, and because the creditor pays zakat on it, and the debtor is in need of settling his debt.

To calculate zakat: You pay 2.5% of the money if it reaches the nisab and a full year has passed. So, from eight thousand dinars, you pay 200 dinars. From six thousand dinars, you pay 150 dinars after a full year has passed. As for debts owed to you, their zakat becomes obligatory every year if they are owed by wealthy and committed individuals, or zakat is paid for one year if it is collected from those who delay payment or those in financial difficulty.