What is the rate of Zakat for complete amounts of gold and silver?
Chapter on Zakat on Gold and Silver
Al-Mughni
Book of Zakat
Primary text
When the amount of silver reaches two hundred dirhams, or gold reaches twenty dinars, the obligatory Zakat is one-quarter of a tenth. There is no disagreement among scholars on this rate for gold and silver. This is established by the Prophet's saying, "For silver, there is one-quarter of a tenth," and his command, "Bring one-quarter of a tenth, from every forty dirhams, one dirham." Consensus exists among the scholars that on two hundred dirhams, five dirhams are due. Companions such as Ibn Umar and Aisha narrated that the Prophet used to take half a dinar from twenty dinars and upward, and one dinar from forty dinars.
Supporting text
Saeed bin Al-Musayyib, Atta, Tawus, Al-Hasan, Al-Shaabi, Mak'hul, Al-Zuhri, Amr bin Dinar, and Abu Hanifa held that no Zakat is due on an excess of dirhams until they reach forty, nor on an excess of dinars until they reach four dinars, based on the saying, "From every forty dirhams, one dirham." They argue that just as there is an exemption at the beginning, there should be one after the Nisab is reached, similar to livestock. This ruling is supported by a narration from Mu'adh stating that when silver reaches two hundred, it has five dirhams, and nothing further is due until it reaches forty dirhams, which is an explicit text.