The Status of a Debtor

Question
If a man owns a house, is he considered one of the debtors if he is indebted by one hundred and forty thousand dinars, and he has thirteen thousand dinars due as tax?
Answer
I say, and with God's success: The house is not subject to zakat, and if he possesses wealth exceeding the debt by the amount of the zakat threshold, zakat is obligatory upon him, and God knows best.
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