Pearls and emeralds

Ikrimah said: There is no zakah on pearl stones or emerald stones; however, if they are for trade, then zakah is due on them.

Sa'id bin Jubayr said: There is no zakah on beads and pearls unless they are for trade (in which case zakah is due).

Something similar is reported from Ikrimah as well.

Sa'id bin Jubayr said: There is no zakah on beads unless they are for trade (in which case zakah is due).

Hajjaj reports that Ata, al-Zuhri and Makhul all said: There is no zakah on gems unless they are for trade.

It is narrated from Shu'bah that al-Hakam did not consider zakah obligatory on jewellery except on gold and silver, and likewise he did not consider zakah obligatory on gems and pearls and things of this kind.

Ibrahim said: Everything that is intended for trade has zakah due on it, even if it is mud bricks or clay.

He said: And al-Hakam held this view.

Hammad said: There is no zakah on gems unless they are for trade.

Ibn Jurayj said: Ata said to me: There is no zakah on pearls, chrysolite (precious stone), rubies, gemstones, goods, or anything that is not circulated (in trade); and whatever is for trade, zakah is due on its price after it is sold.

Usamah said: I asked al-Qasim about the zakah of pearls. He said: "Whatever of it is worn, like jewellery, and is not for trade, there is no zakah on it; and whatever of it is for trade, there is zakah on it."

Abu al-Malih appeared to hold that there is zakah on pearls.