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Who should pay the zakaah on the woman's jewellery?
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Question: Is it obligatory upon a woman herself to extract the zakaah on her jewellery, if she possesses no other wealth than it? And in this situation, would her husband be forced to pay the zakaah [on the jewellery] on her behalf?

Response: The woman herself is required to pay the zakaah on her jewellery. As for her husband, then I do not know [of any evidence] which would obligate him to pay the zakaah [on the jewellery] on her behalf.

Muhammad Naasiruddeen al-Albaanee
Fataawa ash-Shaykh al-'Allaamah Muhammad Naasiruddeen al-Albaanee fil-Madeenah wal-Imaaraat - Page 119
Fataawa al-Madeenah - Page 12