Is it permissible for the zakat payer to use part of the zakat to pay off his accumulated debts, especially if his salary is not sufficient to cover his basic expenses?

Scholars differed concerning the deduction of debt from zakatable wealth. The fatwa issued is that whoever possesses an asset they can dispense with should use it to settle their debt and pay zakat on what remains in their possession. Otherwise, the zakat is reduced by the amount of the debt. The more cautious approach is to pay zakat on the entire wealth. Zakat must be paid immediately once a hawl (lunar year) has passed on the zakatable wealth. It is not permissible to use any part of the obligatory zakat to pay off personal debts, because zakat is given to those entitled to it, and its benefit does not accrue to the zakat payer.