In the application attributed to Imam Muḥammad, a man marries and agrees to a mahr (dower) equal to one zakat threshold. He owns both a qualifying amount of livestock and a qualifying quantity of dirhams. His unpaid dower is a debt owed to his wife.
In this example the debt is attributed to the dirhams, considered the more ready means of payment. Subject to the applicable rules and passage of the year, zakat remains due on the livestock while the debt negates the obligation on the corresponding dirhams.
The reasoning favors ease of paying the debt. Another real case still requires considering debt amount, timing, thresholds, and other conditions.
The example shows that interpretation can affect how assets and obligations are legally classified.