When can the Zakat due on minerals be discharged?
Chapter on Zakat on Gold and Silver
Al-Mughni
Book of Zakat
Primary text
It is not permissible to discharge the Zakat on minerals until after they have been smelted and purified. The amount due is one-tenth (one-twentieth if calculating after purification, which is contrary to the ruling on grains). If one extracts one-fortieth of the raw earth (before purification) as Zakat, it must be returned if it still exists, or its value must be compensated if it has been destroyed.