Should the one obligated to pay zakat on his wealth do so despite the large debts owed to the heirs, knowing that he owns a shop for selling foodstuffs and herbs?

The majority of scholars hold that debt prevents the obligation of zakat on internal assets (gold, silver, cash, and trade goods). So, if a person possesses wealth sufficient to repay their debt and a zakatable threshold (nisab) remains thereafter, zakat becomes obligatory on the remaining nisab after settling the debt and upon the completion of a full year (hawl). However, if no nisab remains after settling the debt, then no zakat is due.