1؎: Because they have considered Amr ibn Harith and the nephew of Abdullah ibn Mas'ud's wife Zaynab as two separate individuals, and the first is narrating from the second, whereas this is not the case; rather, both are the same person. "Ibn Akhi Zaynab" is a description of Amr ibn Harith. The addition of «عن» between Amr ibn Harith and Ibn Akhi Zaynab is an error of Abu Mu'awiyah. The correct version is without «عن», as is found in the narration of Shu'bah.
2؎: The better and more appropriate view in this matter is that jewelry made for use—if it is for pride and boasting, extravagance and wastefulness, or to avoid zakat—then zakat is due on it. Otherwise, zakat is not obligatory on it. The nisab (minimum threshold) for zakat on gold jewelry is seven and a half tola, that is, 80 grams of pure gold; if at least this much pure gold remains in possession for one year, then the owner should pay zakat at the rate of 2.5%. Remember, pure gold is always measured in carats. For details, see "Fiqh az-Zakat" (Abu Yahya).
Explanation & Benefits
Shaykh Dr. Abdur Rahman Freywai
English Commentary: 1: Because they have considered ‘Amr ibn al-Harith and the nephew of ‘Abdullah ibn Mas‘ud’s wife Zaynab as two separate individuals, and the first is narrating from the second, whereas this is not the case. Rather, both are the same person; “the nephew of Zaynab” is a description of ‘Amr ibn al-Harith. The addition of “from” (ʿan) between ‘Amr ibn al-Harith and “the nephew of Zaynab” is an error (wahm) of Abu Mu‘awiyah. The correct version is without “ʿan,” as is found in the narration of Shu‘bah.
2: The better and more appropriate view in this matter is that jewelry made for use—if it is for pride and boasting, or for extravagance and wastefulness, or to avoid paying zakat—then zakat is due on it. Otherwise, zakat is not obligatory on it. The nisab (minimum threshold) for zakat on gold jewelry is seven and a half tolahs, that is, 80 grams of pure gold; if at least this amount of pure gold remains in possession for one year, then the owner must pay zakat at the rate of 2.5%. Remember, pure gold is measured in carats. For details, see “Fiqh al-Zakat.” (Abu Yahya)
Source: Sunan al-Tirmidhi – Majlis ‘Ilmi Dar al-Da‘wah, New Delhi Edition, Page: 636