Is Zakat incumbent on jewelry intended for trade after the intention to trade is made?
Chapter on Zakat on Gold and Silver
Al-Mughni
Book of Zakat
Primary text
Zakat becomes incumbent upon jewelry designated for adornment once the woman forms the intention to use it for trade. The obligation to pay Zakat is the default state, which is only temporarily suspended by the cause of usage (adornment). The obligation reverts to the original state immediately upon the formation of the intention to trade, even without the actual act of trading. This ruling is analogous to when one intends to use an item designated for trade for personal use (Qunyah); the ruling shifts immediately upon intention without requiring actual use.