73. CANCELLATION OF DEBTS.
It is a basic concept in Islam that Allah would accept the charities of the people only if they were made whole heartedly.
Never the less, if a lender cancelled the debts of a debtor who failed to settle the debts then Allah would reward him treating such a cancellation as charity.
Similarly we can understand from this Quranic verse 2:280 that one who is liable to give Zakath can cancel the unsettled debts. And deduct it from the Zakath amount for which he is liable.
73. CANCELLATION OF DEBTS.
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