Whose responsibility is the zakat on a wife’s jewellery?

Question

Is jewellery received from the husband the property of the wife or of the husband? If it is the wife’s property, and in order to pay the zakat on the jewellery she made the husband its owner, then is the zakat on this jewellery on the wife or on the husband? If the husband, despite becoming the owner, did not pay the zakat, who will be sinful?

Answer

If the jewellery was given by the husband and the wife was made its owner, or it is the general custom in that family to make her the owner, then that jewellery has become the property of the wife, and its zakat is the wife’s responsibility. If she, to avoid zakat, employs a device (hila)

Source: Fatawa Mahmudiyya

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