Is zakah obligatory on gold jewelry that is worn only on certain occasions and is not kept in storage?

Question:
Is it permissible, or is zakah obligatory, on gold jewelry that is worn only on certain occasions and is not kept in storage?

Answer:
In the name of Allah, the Most Gracious, the Most Merciful. Praise be to Allah, Lord of the worlds, and may Allah send prayers and blessings upon our Prophet Muhammad, his family, and all his Companions. As for what follows, the issue of the obligation of zakah on gold prepared for jewelry that a woman uses on occasions is a matter of disagreement among the scholars, with two positions. Some do not consider it subject to zakah, holding that it is not obligatory on it, because it has become an item of use, not a growing asset, like clothes that are worn, animals that are ridden, and real estate that is lived in or rented out; there is no zakah on these. This is the position of the majority of scholars. Some scholars held that zakah is obligatory on jewelry, even if it is used, taking the general texts regarding the obligation of zakah on gold and silver, and for specific evidence that came regarding jewelry, from which they saw an indication that zakah is obligatory on it, even if it is used. So the issue is one of scholarly disagreement, and much has been written on it. In any case, it is better to exit the disagreement and clear one’s conscience with certainty. If the owner of the jewelry is able to pay zakah on it and clear her conscience, then that is better, and it involves exiting the disagreement, and there is reward and recompense from Allah, Glorified and Exalted is He, because charity contains good, and it contains blessing. Yes. May Allah reward you.