Is it permissible to pay Zakat to settle the debt of a deceased person?

Scholars differed on the permissibility of settling the debt of a deceased person from zakat, holding two views: The first is that it is not permissible because the debtor is the deceased, and payment cannot be made to him. The second is the permissibility of settling the debt of the deceased from zakat, and this is the more preponderant view, because the Prophet (peace be upon him) said: "There is no believer but I am the closest to him in this world and the Hereafter. Recite if you wish: (The Prophet is closer to the believers than their own selves) [Al-Ahzab: 6]. So, if any believer leaves behind wealth, let his agnates, whoever they may be, inherit it. But if he leaves behind a debt or dependents, let him come to me, for I am his guardian." If it is not possible to settle the debt from the public treasury, it is permissible to settle it from zakat. Another indicator of the soundness of the latter view is that Allah Almighty made the categories for zakat recipients of two types: one type expressed their entitlement with the preposition "li" (لِـ) which denotes ownership, and another type expressed their entitlement with the preposition "fi" (فِي), as in His saying: (Indeed, [prescribed] charitable donations are only for the poor, the needy, those employed to collect [zakat], those whose hearts are to be reconciled, for freeing captives, for those in debt, for the cause of Allah, and for the wayfarer; [this is] an obligation from Allah. And Allah is Knowing and Wise.) [At-Tawbah: 60]. Thus, for the person in debt (al-gharim), it is not a condition to grant him ownership. This is the choice of Shaykh al-Islam Ibn Taymiyyah.