Is Zakat obligatory on the gifted amount of (2 million) and on the other amounts designated for debt repayment?

Zakat is not obligatory on the aforementioned amount because it is held in the creditors' agent's account. Money that its owner cannot dispose of is not subject to Zakat, and because inherited money is not subject to Zakat until the heirs receive it. Furthermore, there is no Zakat on an estate that has not been divided due to circumstances beyond the heirs' control. As for amounts designated for repaying the deceased's debt but not yet paid, there is no Zakat on them either, due to the heirs not benefiting from them.