Chapter on the Zakāt of Silver
No zakāt is due on less than two hundred dirhams. Once the amount reaches two hundred dirhams and a full lunar year has elapsed, five dirhams are payable. Nothing is owed on any surplus until it reaches forty dirhams, at which point one dirham is due; thereafter one dirham is required for every additional forty dirhams. Abū Yūsuf and Muḥammad, however, maintain that whatever exceeds two hundred is assessed proportionally.

When the predominant component of coined money is silver, it is treated as silver; but if the greater part is base alloy, it is treated as merchandise, and its market value must itself reach the nisab before zakāt becomes obligatory.

Chapter on the Zakāt of Gold
No zakāt is due on less than twenty mithqals of gold. Once the amount reaches twenty mithqals and a full lunar year has passed, one-half mithqal is due; thereafter, two qirats are owed on every additional four mithqals. According to Abū Ḥanīfah, no zakāt is due on less than four mithqals.

Zakāt is likewise due on gold and silver ore, on items of jewelry fashioned from them, and on vessels made of either metal.