The World Federation One Stop Fiqh

Ruling 2000

If a person owes the one-fifth tax (khums) or zakat, and recompense (kaffārah), vow (nadhr), and suchlike are also obligatory on him, and he has debt as well, in the event that he cannot pay all of these obligations and the property on which khums and zakat is obligatory has not perished, he must pay the khums and zakat. And if it has perished, then paying zakat, khums, and settling his debt has priority over kaffārah and nadhr.