Al-Ahkam al-SultaniyyahAl-Qadi Abu Ya’la Ibn al-Farra

The apparent meaning of this is that combining them is valid only in this manner. If he trades in dirhams and dinars, he pays zakat on them, and their profits follow them once a hawl has elapsed. If he makes permissible jewelry from gold and silver, no zakat is due on it if it is lent out for wearing; but if it is intended for rental, zakat is due on it.

وظاهر هذا أنه إنما يصح الضم على هذا الوجه. وإذا اتجر بالدراهم والدنانير زكاها، وربحها تبع لها إذا حال الحول. وإذا اتخذ من الذهب والفضة حليا مباحا سقطت زكاته إذا كان يعار ويلبس وإن كان للكراء وجبت فيه الزكاة.

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