Or if a woman makes jewelry in the form of a snake, a butterfly, or the like—depictions of animate beings—then zakah is due on it, because it is prohibited. It is unlawful for a person to possess anything containing the image of an animal, or anything made in the form of an animal.
As for the second condition—that it be prepared for use or lending—meaning for personal use or for lending. Lending is to give someone the item itself for him to benefit from it and then return it; it is an act of pure kindness.
This definition excludes renting, pledging, and the like. Hence, we say that a borrower may not lend the item to someone else, whereas a renter may sublet it to another, subject to conditions well known to the scholars. This is because the borrower owns only the right of use, whereas the renter owns the usufruct. The one who owns the usufruct may dispose of it, while the one who owns merely the right of use may not.
Thus, no zakah is due on jewelry prepared for use or lending.
They cited the following evidence:
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It is narrated that the Prophet ﷺ said: “No zakah is due on jewelry.” (1)
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The Prophet ﷺ said to the women on the day of Eid: “Give charity, even from your jewelry.” (2)