Is zakaah waived because of having to offer expiation (kafaarah)?
Question

                If a person has to offer expiation for manslaughter or accidental killing (which is to free a slave), is zakaah on his wealth waived in return for freeing the slave or does he have to pay zakaah on all his wealth?.
Praise be to Allah.
      Firstly: 

    What is required of the one who possesses wealth that is 
    subject to zakaah is to pay zakaah on it when one year has passed since he 
    acquired it, even if he owes a debt, according to the more correct of the 
    two scholarly opinions. Debt should not be deducted from the total amount of 
    wealth on which he is paying zakaah, and it makes no difference whether the 
    time paying the debt is deferred or it is due at present. Please see the 
    answer the questions 22426 and
    106434. 

    Secondly: 

    Once it is established that debt does not mean that zakaah is 
    waived, then there is no difference between a debt that is owed to Allah, 
    may He be exalted, such as zakaah, expiation and vows, and debts that are 
    owed to other people. 

    It says in Mughni al-Muhtaaj (2/125): Debt does not 
    mean that [zakaah] is waived, whether it is presently due or not, whether it 
    is of the same type of wealth or not, or whether it is due to Allah, such as 
    zakaah, expiation and vows, or not, according to the most correct opinion 
    and because of the general meaning of the evidence for zakaah being 
    obligatory. End quote. 

    And Allah knows best.