مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٩٦ - TAXABLE LIMIT OF GOLD

Zakat, he pays it in the shape of other palm-dates or grapes, it is difficult that his act may be in order, although they (the other palm-dates or grapes) may be green.
١٩٠١. If a person, who is a debtor and also owns property on which Zakat has become due, dies, it is necessary that, in the first instance, the entire Zakat should be paid out of the property on which Zakat has become obligatory, and there after his debts should be paid.
١٩٠٢. If a person, who is a debtor and also possesses wheat, barley. palm-dates or grapes, dies, and, before payment of Zakat on these things becomes obligatory, his heirs pay his. debt out of some other property, the heir, whose share comes to ٨٤٧ kilograms (approx) should pay Zakat. And if the debt of the deceased is not paid before payment of Zakat on these things becomes obligatory; and if his property just equals his debt, it is not obligatory for the heirs to pay Zakat on these things. And if the property of the deceased is more than his debt, it is necessary that the thing, on which payment of Zakat is obligatory, should be taken into onsideration in proportion to the entire property, and Zakat should he received from the property, on which Zakat is payable, in the same proportion. Thereafter it is obligatory on those heirs, whose share reaches the taxable limit, to pay Zakat.
١٩٠٣. If wheat, barley, Palm-dates and raisins, on which payment of Zakat has become obligatory, are of good quality and inferior quality, the obligatory. precaution is that Zakat for each of the two kinds should be given from its respective kind separately.

TAXABLE LIMIT OF GOLD
١٩٠٤. There are two taxable limits of gold: The first limit is ٢٠ mithqals (legal).one mithqals being equal to ١٨ barley grains. Hence when the quantity of goldreaches ٢٠ mithqal (١٥ current