1913. Gold has two niÒÁbs:
The first niÒÁb is twenty shar’Ðyy mithqÁls (each mithqÁl being equal to 18 nukhÙd), each of which according to a great number of renowned scholars is equal to 0.75 conventional (seyrufi) mithqÁls. Therefore, if the gold reaches twenty shar’Ðyy mithqÁls (fifteen conventional mithqÁls), and also possesses the other conditions which were mentioned earlier, a person will have to pay one-fortieth of it (nine nukhÙd) as zakÁt. If it does not reach this amount, no zakÁt will be levied on it.
The second niÒÁb is four shar’Ðyy mithqÁls, which is equal to three conventional mithqÁls. That is, if three (conventional) mithqÁls are added to the fifteen mithqÁls, then a person will have to pay a zakÁt of 2.5% on the entire eighteen mithqÁls. However, if less than three mithqÁls are added to it, he will only have to pay zakÁt on the fifteen mithqÁls (which was the first nisab), and the balance will not be subject to it. The same will apply on every other addition. Therefore, if three mithqÁls are added, the zakÁt of the entire sum will have to be paid. However, if less than three mithqÁls are added, the added amount will not be subject to zakÁt.
1914. Silver has two niÒÁbs:
The first niÒÁb is 105 conventional mithqÁls. Therefore, if the quantity of silver reaches this niÒÁb, and also possesses the other conditions which were mentioned earlier, a person must give one-fortieth of it as zakÁt, which amounts to two mithqÁls and 15 nukhÙds. If it does not reach this limit, it will not be subject to zakÁt.
The second niÒÁb is twenty one (21) mithqÁls. That is, if twenty one mithqÁls are added to the 105 mithqÁls, a person will have to pay a zakÁt of 2.5% on the entire 126 mithqÁls. If the added quantity is less than 21 mithqÁls, he will only have to pay zakÁt on the 105 mithqÁls (which was the first niÒÁb), and the balance will not be subject to it. The same will apply for every other addition. That is, if 21 mithqÁls are added, zakÁt will have to be paid on the entire sum, and if less than that is added, then the added amount which is less than 21 mithqÁls will not be subject to any zakÁt.
Thus, if a person pays one-fortieth of all the gold and silver that he owns, he will have paid the zakÁt that is obligatory on him, and in some cases he will have paid more than the obligatory amount. For example, if someone owns 110 mithqÁls of silver, gives one-fortieth of it, he will have paid the zakÁt that is obligatory on the 105 mithqÁls, and also on the 5 mithqÁls, which was not obligatory.
1915. If the gold or silver that a person owns has reached the niÒÁb, he will have to pay its zakÁt every year as long as it does not drop below the niÒÁb, even if he has previously paid zakÁt on it.
1916. The zakÁt on gold and silver only becomes obligatory in the event that it is minted, and is prevalently used in transactions. In fact, even if the stamped effects have been effaced, zakÁt will have to be paid on it.
1917. If the minted gold and silver which are used by women as ornaments, continue to be prevalently used in transactions, meaning that they are dealt with as gold or silver currencies, zakÁt will be obligatory on them based on precaution. However, if they are not prevalently used in transactions, zakÁt will not be obligatory.
1918. If a person owns both gold and silver, and neither of them reach their first niÒÁb, such as a person possessing 104 mithqÁl of silver and 14 mithqÁl of gold, then zakÁt will not be obligatory on him.
1919. As mentioned earlier, the zakÁt of gold or silver will become obligatory in the event that a person maintains ownership of the taxable limit (niÒÁb) for eleven months. If however within the eleven months, his gold or silver drops below the first niÒÁb, zakÁt will not be obligatory on him.
1920. If a person exchanges the gold or silver that he owns with some other gold or silver, or with something else, within the eleven months, or gets them melted, then zakÁt will not be obligatory on him. However, if he does this to avoid paying zakÁt, then the recommended precaution is that he should pay the zakÁt.
1921. If a person melts the gold or silver currencies in the twelfth month, he will have to pay their zakÁt. If its weight or value decreases owing to melting it, he will have to pay the zakÁt that was obligatory on him prior to melting it.
1922. If a person owns gold or silver of varying qualities, he may pay the zakÁt of the higher and inferior quality from their respective portions. However, it is better that he pays the zakÁt of all of it from the gold or silver of higher quality. The obligatory precaution is that he should not pay the zakÁt of all of it from the inferior portion.
1923. If gold or silver currencies are alloyed with other metals to an extent that is greater than normal, then if it is still considered to be gold or silver, and its pure form reaches the niÒÁb, it will be subject to zakÁt. The same will apply—based on obligatory precaution—if the alloy reaches the niÒÁb, even though the pure form of it may not. However, if it is not considered as gold or silver currency, then the stronger view is that it is not subject to zakÁt, even if its pure form reaches the niÒÁb.
1924. If a person owns gold or silver which contains the usual ratio of alloys, he cannot give its zakÁt with gold or silver which contains a ratio of alloys that is higher than normal. However, if he gives an amount that brings about certainty within him that the amount of pure gold or ratio within that alloy is equal to the zakÁt that is obligatory on him, it will not be problematic. The same applies in the case that its value is equal to the zakÁt that is obligatory on him, and he gives it with the intention of paying the price of the obligatory zakÁt.
