The World Federation One Stop Fiqh
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Ruling 1913

There are two niṣābs for silver.

  1. 105 common mithqāls. Therefore, if silver reaches 105 mithqāls and the other conditions that were mentioned are fulfilled, one must give one-fortieth [2.5%] – which is equivalent to two mithqāls and fifteen nukhuds – as zakat. As long as silver does not reach this amount, zakat is not obligatory on it.
  2. Twenty-one mithqāls, meaning that if twenty-one mithqāls are added to 105 mithqāls, one must give zakat on the entire 126 mithqāls in a manner that was previously mentioned; and if less than twenty-one mithqāls are added, he must give zakat on only 105 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 twenty-one mithqāls are added, one must give zakat on the entire amount; and if less than twenty-one mithqāls are added, the added amount is not liable for zakat. If a person doubts whether or not silver has reached the niṣāb, then based on obligatory precaution, he must investigate further.