مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٩٨ - TAXABLE LIMIT OF SILVER

the quantity which has been added and is less than ٢١ mithqals does not entail any Zakat. Hence, if a person gives ١/٤٠ of the gold or silver which he possesses, he has paid the Zakat, which it was obligatory for him to pay. and sometimes he pays even more than that. For example, if a person has ١١٠ mithqals which was obligatory on him to pay. and also something on ٥ mithqal[s which was not obligatory on him to pay.
١٩٠٦. If a person possesses gold or silver which has reached the taxable limit. and even if he has paid Zakat on it. he should continue to pay Zakat on it every year so long as it does not tall below the first taxable limit.
١٩٠٧. Payment of Zakat on gold and silver becomes obligatory only when they are made into coins and are used for various transactions. Zakat should, however, be paid on them even if their stamp has been effaced.
١٩٠٨. It is obligatory, on the basis of precaution, to pay Zakat on coined gold and silver worn by women as ornaments so long as such coins are legal tenders (i.e. transactions are made with them in the capacity of gold and silver coins). It is not, how . obligatory to pay Zakat on them when they cease to be legal tenders for purposes of transactions.
١٩٠٩. If a person possesses gold and silver none of which is equal to the first taxable limit, for example, if he has ١٠٤ mithqals of silver and ١٤ mithqals of gold, it is not obligatory for him to pay Zakat.
١٩١٠. Payment of zakat on gold and silver becomes obligatory only when its taxable quantity is owned by a person for ١١ , months continuously. In case, therefore. their quantity falls below the taxable limit at any time during the period of ١١ months it is not obligatory for him to pay Zakat on them.
١٩١١. If during the period of ١١ months a person who possesses gold and silver exchanges them with gold or silver or something else, or melts them, it is not obligatory for him to pay Zakat