Assalamu Aliykum I have opened a business since 9 years ago, the profit of the businees didnot cover the salary of the employee nor the shop rent. I used to withdraw money from my salary to cover this. During all these years I have been withdrawing money from salary to give zakat. But the last 2 years I couldnot pay zakat because 1) I received a house from the government and did some renovation. 2) I purchased 2 cars on loan from a bank. the business by itself cannot pay the zakat. As I'm also waiting to receive a reward money from my place of work for completing 20years of work. my question is have I to pay the zakat of the last 2 years from my salary? or Could I use this money to put furniture in my house as it is empty?

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad,   is His slave and Messenger.

As for the Zakah of previous two years; Zakah becomes due when your belongings that are subject to Zakah i.e. cash, gold, silver, trading goods, reach the Nisaab, i.e. equivalent to 85 grams of pure gold, and one complete lunar year passes after possessing them, since Zakah is paid yearly and not monthly. It is not compulsory that each item should reach Nisaab, rather if all the items together reach Nisaab then the Zakah becomes due. For more details refer to Fataawa 87772 and 85458.

As for the debt you owe for purchasing the two cars, if you have any other property, which is not subject to Zakah such as cars, real estate, personal properties (not possessed for trade), and which exceed your basic necessities and are sufficient to settle your debts, then you have to pay Zakah. If they are sufficient to settle only a part of debt then the other part which could not be paid, is deducted form the total amount which is subject to Zakah, and Zakah is paid only on the remaining amount provided it reaches Nisaab and after possessing them for one complete lunar year, as mentioned above.

Know that taking (interest-based loans) is forbidden since it is dealing with Ribaa (usury/interest) and Allaah wages war against those who deal with Ribaa. Allaah Says (what means): {O you who have believed, fear Allah and give up what remains [due to you] of interest, if you should be believers. And if you do not, then be informed of a war [against you] from Allaah and His Messenger. But if you repent, you may have your principal-[thus] you do no wrong, nor are you wronged.} [Quran 2: 278-279]

Therefore, you have to repent to Allaah from that sin and should not do it again.

Allaah Knows best.