Is it permissible to count the amount borrowed by a relative who does not repay the debt and is not eligible for Zakat as part of Zakat on wealth?

The mentioned amount cannot be counted as part of the Zakat on wealth for two reasons: First, the borrower is not eligible for Zakat, as indicated by his statement: "He is not in need of Zakat." Second, even if it were assumed that he is one of the eight categories (eligible for Zakat), it is not permissible to count the debt owed by him as Zakat, because this would result in benefiting the payer (the owner of the money) by recovering his debt and reviving his wealth, which is not permissible.