Liaison office of Grand Ayatullah Sayyid Ali Al Sistani (L.M.H.L) in London, Europe, North and South America.
The Taxable Limit (niab) For Gold
Ruling 1912. There are two niṣābs for gold.
1. Twenty legal (sharʿī) mithqāls. (245) A legal mithqāl is eighteen nukhuds. (246) Therefore, when gold reaches the weight of twenty legal mithqāls – which is equivalent to fifteen common (ṣayrafī) mithqāls – and if the other conditions that were mentioned are fulfilled, one must give one-fortieth [2.5%] – which is equivalent to nine nukhuds – as zakat. As long as gold does not reach this amount, zakat is not obligatory on it.
2. Four legal mithqāls, which is equivalent to three common mithqāls, meaning that if three [common] mithqāls are added to fifteen [common] mithqāls, one must give zakat on the entire eighteen mithqāls, which is equivalent to one-fortieth [2.5%]; and if less than three mithqāls is added, he must give zakat on only fifteen mithqāls [which was the first niṣāb mentioned above], and the extra is not liable for zakat. The same applies to every other addition, meaning that if three mithqāls are added, one must give zakat on the entire amount; and if less than three mithqāls is added, the added amount is not liable for zakat.
[245] One legal mithqāl is equivalent to 3.456 grams; therefore, twenty legal mithqāls is equal to 69.12 grams.
[246] A nukhud is a measure of weight. One nukhud is equivalent to 0.192 grams.4] This means that if the combined total of his zakat debt and his other debts is equal to or less than his estate, his zakat debt and his other debts must be repaid. However, if the combined total of his zakat debt and his other debts is more than his estate, his estate must be proportionally divided between those entitled to receive zakat and his creditors.