Mother has jewelry equivalent amount of 'Nisaab' and she used to pay Zakaat regularly. Now she has gifted some of her jewelry permanently to her own daughter (who has reached menstruation recently). At the moment mother's jewelry become less than the 'Nisaab'. Henceforth will the mother needed to pay the Zakaat as the jewelry is gifted to her own daughter and remained in the same family or it should be paid by the father while he is the custodian of the family?

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.

Zakat on jewellery has already been discussed in Fatwa: 82925.

In conclusion it is not obligatory to pay Zakat on gold and silver and other jewellery that is used as an adornment. But if the jewellery is for saving then Zakat has to be paid for it. However, the Hanafi School is of the view that Zakat has to be paid on all jewellery whether it is used or saved. The first opinion is our view here in Islamweb.

Anyway, according to the two opinions, if a mother offers some jewellery as a gift to her daughter or to anyone else that is less than the minimum amount liable for Zakat, then neither the mother, the husband or daughter have to pay Zakat on it, on the condition that the owner does not have other money or tradable goods that makes it reach the minimum amount liable for Zakat. If the owner has other wealth that exceeds the amount liable for Zakat, he/she has to pay Zakat according to the opinion that obliges Zakat on jewellery.

Allaah knows best.