Is one who adopts the view of those who hold that debt exempts one from zakat sinful, especially if the debtor is unable to work and the money available is only enough to pay off the debt and provide for sustenance?

The majority of scholars hold the view that debt negates zakat on internal assets—such as gold, silver, cash, and trade goods—if the debt covers the entire nisab or reduces it. As for external assets—such as livestock and crops—zakat is obligatory on them, and debt does not negate it, according to the majority opinion.