How is the zakat calculated for a Rotating Savings and Credit Association (ROSCA), which is an association among individuals, for the first recipient and for the tenth and fourteenth individuals, knowing that the amount paid by each of them is 6,000 Riyals over 14 months?

The first person to take the society's money is considered a debtor, and Zakat (definition) is not obligatory for him if his debt consumes his wealth. As for the rest of the members, they are creditors, and Zakat is obligatory on their money which they paid, if a complete year has passed over it and the debt is acknowledged by a solvent person. It is permissible to pay it annually or to postpone it until it is received. However, if the debt is owed by an insolvent procrastinator, Zakat is not obligatory until it is received.