Is there Zakaat on this jewellery

Question

Some years ago, there were some riots in a certain place. The valuables from the house were placed elsewhere. Some were taken to the business, which was a big wholesale, for safekeeping and placed in a remote part of the safe. Included in these valuables which were taken to the business was some jewelry which originally belonged to the mother who has since passed away. This jewelry has now been found after many years in which was regarded as lost. There are two questions:

1. 1)Is there Zakaat on this jewellery for the previous years?
2. 2)The mother had left a note with the jewelry stating that it should be given to her youngest son who was 9 at the time. Is this gift valid?

Answer

In the Name of Allāh, the Most Gracious, the Most Merciful.

As-salāmu ‘alaykum wa-rahmatullāh wa-barakātuh.

1) If the jewellery was really regarded to be lost as stated in your query and there was no information regarding its whereabouts, then Zakāt is not necessary for the previous years.

(Nurul Idāh, Pg.156, Qadeemi)

2) We understand from your query that this gift was to be given to the son only after her demise and was not given completely to him during her lifetime. If our understanding is correct then this jewellery forms part of the inheritance and should be distributed correctly amongst the rightful heirs. All the jewellery should not be given to the one son depriving the others. It is not permissible to make a bequest in favour of an heir.

(Raddul Muhtār, Vol.6, Pg.659, H M Saeed)

However, it will be permissible for the son to take the jewellery if all the heirs willingly forfeit their right to the jewellery and agree to give it to him.

(Fatāwā Hindiyyah, Vol. 6, Pg. 90, Rashidiyyah)

And Allah knows best
Darul Iftaa

Madrasah Inaa’miyyah