Does One Pay Zakât on Jewelry and Ornaments?
According to the majority of schools, Mâlikî, Shâfi’î, and Hanbalî, there is no Zakât on women’s jewelry and ornaments, whether they are made of gold, silver, diamonds, pearls, minerals, or precious stones, so long as they are for personal use, not business, such as sale or rental. If such jewelry attains a quantity of extravagance or is used as a store of wealth, then the surplus is zakatable (Fiqh az-Zakât, 184, 186-188, 192, 199). The Hanafî position is that jewelry is zakatable. This book’s Zakât Calculation Worksheet does not itemize jewelry for personal use as zakatable, as with other property for personal use.
