there is no zakat on this even
when it returns to the hands of its owner until the conditions of zakdt are met
while it is with the possessor, and this is the passage of a year (hawl) while it is
in his possession
Imam Malik
He is to be charged zakat
for a single hawl (year), even if it has stayed with the debtors for a number of
years, in case the principal has been given in return for compensation.