craftsmanship. If we were to say that zakah must be paid while taking the craftsmanship into account, that would implicitly amount to approving him in that.

The sound view regarding an unlawful item is that its value should be considered, just as with permissible jewelry; however, the additional value attributable to unlawful craftsmanship is to be placed in the public treasury.

The second category—where value is considered both in determining the nisab and in payment—is merchandise prepared for trade.

For example, a man deals in jewelry and possesses jewelry weighing ten mithqals. This does not reach the nisab for gold; yet the value of these ten mithqals is four hundred dirhams, thereby reaching the nisab for silver. Zakah is therefore due on it, because it has reached the nisab in value.

The third category—where weight is considered in determining the nisab, while value is considered for payment—is permissible jewelry.

For example, a woman possesses gold jewelry weighing twenty mithqals, on which zakah is due. Its value as unworked gold is two thousand riyals, while its value as crafted jewelry is three thousand riyals. She must therefore pay zakah on three thousand riyals, because this craftsmanship is permissible and is consequently recognized by the Sacred Law.

Another example: a woman possesses fifteen mithqals whose value is three hundred dirhams. She does not pay zakah on it, because its weight has not reached the nisab.