The Ruling on the Zakah of Jewelry Prepared for Wearing

Question:
May Allah reward you. Honorable Shaykh, a woman has paid the zakah on the gold she has, which she prepared for wearing, but she does not wear most of it because it is large, except on some occasions. She has not paid its zakah for eight years. She is now divorced and needs to sell it to spend on her children. The question is: Is she required to pay the zakah for the past years given her urgent need for this money?

Answer:
If her intention with this jewelry is that it is for wearing, then there is no zakah on it according to the majority of scholars, if her intention is that she wears it, even on some occasions, even once a year, provided it is suitable, then there is no zakah on it because it is no longer for increase but has been prepared for use. This is the view of the majority of scholars. If one wishes to pay zakah out of caution, the door of caution is open, but the affirmative view says it is obligatory? No, it is not obligatory, and it is set aside for use. However, if she intends to sell it and turns away from using it, then she pays zakah on it. Yes.