Section (17): If jewelry is broken in a way that does not prevent its use and wear, it is like intact jewelry; there is no Zakat upon it, unless one intends to break it and melt it down, in which case Zakat is due upon it because one has intended to divert it from the state of use. If the break prevents its use, the Qadi said: In my view, Zakat is due upon it because it has become in the status of bullion and uncoined gold/silver (tibr).

Section: If jewelry is for wearing, but the woman intends trade with it, the Zakat year commences from the moment she formed that intention, because the obligation is the original ruling, and it was only diverted from it due to the contingency of use; thus, it returns to the original ruling by mere intention without [the need for] actual use. It is similar to if one intends private use (qunyah) for trade goods; it is diverted to that status without [actual] use.

Section: For the jewelry on which Zakat is due, the threshold (nisab) is determined by weight. If one owns jewelry whose value is two hundred dirhams but its weight is less than two hundred, there is no Zakat upon it. If it reaches two hundred by weight, Zakat is due upon it, even if it is deficient in value; this is based on his saying (peace be upon him): "There is no Sadaqah on less than five awaq of silver." Unless the jewelry is for trade, in which case it is appraised, and if its value in gold and silver reaches the threshold, Zakat is due upon it; because Zakat is attached to the value. As for what is not for trade, Zakat is upon its substance, so it is considered to reach the threshold in both its value and weight. The owner is given the choice between giving a quarter of a tenth of his jewelry as an undivided share, or paying what is equal to a quarter of a tenth of its value in its own kind, even if it exceeds the weight of a quarter of a tenth, because we have explained that Riba does not apply here. If he wished to break it and pay a quarter of a tenth of it, it would not suffice because that would decrease its value. This is the school of al-Shafi'i. Malik said: The determination is by weight. If the weight of the jewelry is twenty and its value is thirty, he owes half a mithqal, not increasing its value by anything, because it is a threshold from the category of currency, so Zakat is attached to its weight, not its quality, like coined dirhams. Our position is that craftsmanship has become a quality for the threshold that has an intended value, so it must be considered, just like high quality is considered in all other zakatable wealth.