For the threshold (nisab), it has an intended value, so it must be considered, just as high quality is considered in all other zakatable wealth. Their evidence is something we agree with, which is that Zakat is attached to both its weight and its quality together, just like high-quality gold and silver, livestock, grains, and fruits; for it is not sufficient to extract low-quality items for high-quality ones, and it is the same here. If he wishes to pay [the Zakat of] gold jewelry with silver, or silver with gold, he may extract it based on the two opinions, as we have previously stated regarding the extraction of one of the two types of currency for the other. Ibn Aqil mentioned that the determination for the amount of the threshold is also by value; so if one owns jewelry weighing nineteen [units] but whose value is twenty because of the craftsmanship, Zakat is due upon it. However, the apparent meaning of Ahmad’s words is the consideration of weight, and this is the manifest implication of his explicit text, due to his saying: "There is no Sadaqah on less than five awaq." It is also because it is wealth for which Zakat is due upon its substance, so the value of coined dinars is not considered, because the increase in value due to craftsmanship is like its increase due to the preciousness of its essence; just as the [additional] increase is not obligatory when it is of a precious essence, the same applies to the other.

Section: If the jewelry contains inlaid gems and pearls, the Zakat is on the gold and silver of the jewelry, not on the gems, because according to any of the scholars, there is no Zakat upon them. If the jewelry is for trade, he shall appraise it including the gems within it; for if the gems were separate and intended for trade, they would be appraised and Zakat would be paid on them; thus, the same applies when they are in jewelry intended for trade.

Section: If a woman takes to wearing jewelry that she is not permitted to take, such as if she adopts men’s jewelry like a sword ornament or a belt, it is forbidden, and Zakat is due upon her, just as if a man were to adopt women’s jewelry.

Section: It is permitted for women to wear jewelry made of gold, silver, and gems of all that is customary for them to wear, such as bracelets, anklets, earrings, rings, and what they wear upon their faces, necks, hands, feet, ears, and elsewhere. As for that which is not customary for them to wear, such as a belt or the like of men’s jewelry, it is forbidden, and Zakat is due upon her, just as if a man were to take for himself women’s jewelry.