The second opinion holds that zakat is due on such jewelry, relying on the general evidences that make zakat obligatory on gold and silver.

The stronger view, however, is the first: no zakat is required on jewelry set aside for personal wear or for lending, because it is treated like clothing and other items a person needs for daily use. One makes use of vehicles, garments, utensils, and food, and none of these are liable for zakat. Jewelry, being among a person’s necessities, follows the same ruling; therefore, on this view, no zakat is owed on it. If a woman still wishes to give zakat on it as a precaution, she may do so by treating it as part of her other wealth: if the jewelry alone does not reach the niṣāb but she possesses additional money, she may add the two together and pay zakat on the total amount.

Question: Can this niṣāb be determined according to the grams in use today?

Answer: I do not know the exact conversion for the current gram measure. You may ask goldsmiths how many grams equal one mithqāl.

Question: Is it necessary to pay its zakat in gold of the same type? For example, if its value were calculated and she paid two and a half riyals for every one hundred riyals—that is, one quarter of one tenth—would that be acceptable?

Answer: Once she knows the amount due, she may pay the zakat in cash from any other currency.