and the Hijaz knew only the well-known position in the madhhab of Imam Ahmad: that zakah is not obligatory on jewelry. Then, when the view that zakah is obligatory on jewelry became known through our shaykh, Abd al-Aziz ibn Baz—may Allah grant him success—people began researching this issue. Those who held this view became numerous, and it became widespread. All praise is due to Allah. Along with being supported by stronger evidence and sounder reasoning, this view is also required by prudence.
If it is prepared for rental, for expenditure, or is unlawful, then zakah is due on it . . .
His statement, “If it is prepared for rental or for expenditure, or is unlawful, then zakah is due on it,” means that if jewelry is prepared for rental—that is, to be hired out, such as when a woman owns jewelry which she prepares to rent to women for special occasions—then zakah is due on it. This is because it has ceased to be for the use that exempts it from zakah and has become intended for growth.
Likewise, if it is prepared for expenditure—such as when a woman has jewelry which she has set aside for her expenses, so that whenever she needs food, drink, house rent, or something else, she takes from it, sells it, and spends the proceeds—then zakah is due on it. For it now resembles money, since it has been set aside for sale, purchase, and the like.
His statement, “or is unlawful,” includes, for example, jewelry fashioned in the form of an animal, a butterfly, or a snake; or that reaches the level of extravagance; or the like. Zakah is due on it. Likewise, if it is gold worn by a man, zakah is due on it. This is because zakah was waived only for jewelry prepared for use, as a concession and facilitation for the legally responsible person; and something granted on that basis cannot be made permissible through sin.
Most scholars have followed this principle. Thus, for example, they said that unlawful travel does not permit the concessions of travel, and that it is not permissible to wipe over unlawful leather socks or stockings, and similar matters, on the basis that these are concessions which do not