The ruling on the zakah of jewelry for one who knew it was obligatory but did not pay it
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Q: I have silver made for wearing, but it has not been worn because it is tight. It has been with me for more than ten years. What should be done regarding its zakah if it is sold? Is it zakaed for only one year?
A: Its owner must pay its zakah, whether it is sold or not, if it reaches the nisab. He must pay the zakah for the past years if it reaches the nisab on its own, or when combined with the money or trade goods he possesses. The nisab for silver is one hundred and forty mithqals of silver, which amounts to 56 Saudi Riyals of the well-known Saudi silver. He must repent to Allah and turn to Him for delaying the payment of the zakah at its proper time.
A: Its owner must pay its zakah, whether it is sold or not, if it reaches the nisab. He must pay the zakah for the past years if it reaches the nisab on its own, or when combined with the money or trade goods he possesses. The nisab for silver is one hundred and forty mithqals of silver, which amounts to 56 Saudi Riyals of the well-known Saudi silver. He must repent to Allah and turn to Him for delaying the payment of the zakah at its proper time.
Source
binbaz.org.sa
The Arabic text is copied verbatim from the original source, without any edits.