to more than half an animal out of the two due, one animal would be taken from them. If the goats were fewer, so that their share of the two animals amounted to less than half an animal, both animals would be taken from the sheep, and nothing would be taken from the goats. Allah, glorified and exalted is He, knows best, and success comes from Allah.

Section: Zakat on Jewelry

The scholars unanimously agree that gold and silver themselves are subject to zakat, whether in the form of bullion, coins, or articles fashioned in a form that is unlawful to possess, regardless of whether their owner intends them for trade or personal possession. They differ concerning articles fashioned in a form that is lawful to possess. Mālik’s position—may Allah Most High have mercy on him—is that, whether purchased or otherwise acquired, their ruling depends on their owner’s intention. If he intends them for trade, he pays zakat on them. If he intends to keep them for their actual use in a manner appropriate to such articles, they are exempt from zakat.

This exemption from his general rule rests on analogy with goods kept for personal use, which the Messenger of Allah (may Allah bless him and grant him peace) expressly exempted from zakat when he said:

“No zakat is due from a Muslim on his slave or his horse.”

As support for the validity of the common underlying rationale, he cited Allah’s words, Mighty and Majestic:

“Or one brought up amid ornaments, unable to make a clear case in dispute?” [al-Zukhruf: 18]

If, however, the owner intends to keep the jewelry as a reserve for times of need, or has no particular intention in retaining it, the original rule applies and zakat is obligatory. If he acquires it to hire it out, and is himself someone who may lawfully use it, two positions are reported from Mālik: one requires zakat, while the other exempts it. He is also reported to have recommended paying zakat on it, which likewise means that it is not obligatory.

Section

If jewelry is fashioned with gemstones, such as pearls and chrysolite, set into it, differing positions are also reported from Mālik. Ashhab related from him that it is treated as merchandise in all circumstances, whether the gold is secondary to the gemstones accompanying it or not. A trader who regularly turns over his stock values it when his zakat year ends, whereas a trader who does not regularly turn over his stock pays no zakat on it until he sells it, even after the passage of