Zakat on jewellery received as dowry
Question
(1) If a woman received various kinds of gold jewellery in her dowry, and she also uses it sometimes, and it exceeds the nisab of 7½ tola (a unit of weight, ≈ 11.66 g) of gold, must zakat be taken out on all of the gold, or on the rest of the gold leaving aside 7½ tola? And will it be after a full year from the wedding? And should the wife herself give this zakat money, or can the husband also pay it?
Answer
If there is at least 7½ tola of gold, zakat is wajib, and she must pay zakat on all of the gold, whether she sometimes uses it or not. If the jewellery is the woman’s property, zakat is binding (lazim) on the woman herself: she may give either the jewellery [itself] or the value of the amount due as zakat. If the husband gives it with her permission, it will also be discharged.
Source: Fatawa Mahmudiyya
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