And once it reaches 200 dirhams, five dirhams are due on it—that is, one-quarter of a tenth of the amount. No zakat is due on it if it falls below 200 dirhams, while whatever exceeds that is assessed proportionately. As for gold, its nisab is 20 mithqals according to the Islamic standard of mithqals. One-quarter of a tenth is due on it, which is half a mithqal; whatever exceeds that is assessed proportionately. Pure gold and minted gold are treated alike.

There are differing reports concerning the combination of silver with gold. It has been reported from him that they are not combined, and it has also been reported from him that they are combined. There are two reports regarding how they are combined. According to the first, the lesser is added to the greater and valued according to the rate of the greater. This is apparent from Ahmad’s statement as reported by Abū ʿAbd Allāh al-Naysābūrī.

He was asked: “If a man possesses 100 dirhams, 10 dinars, four camels, and some wasqs of food, does he combine some of these with others and pay zakat on them?” Ahmad replied: “As for the dirhams and dinars, I would prefer him to combine them, adding the lesser to the greater, calculating them together, and paying zakat on them.”

The second report is that they are combined according to their portions: if he possesses 10 dinars and 100 dirhams, they are combined, and their value is not taken into consideration. This is apparent from Ahmad’s statement as reported by al-Athram concerning a man who possessed 100 dirhams and eight dinars. He said: “This is an issue over which there is disagreement. Those who held this view only said that zakat is due when there are 10 dinars and 100 dirhams.”