If the addition is less than three Mithqaal...
If the addition is less than three Mithqaal, then, Zakah is only obligatory upon the fifteen Mithqaal, the excess does not have Zakah. Likewise, whenever three Mithqaal are added, it is obligatory to give Zakah on the total in the mentioned relationship. If the addition is less than three Mithqaal, there is no Zakah upon the addition. Issue 669: Silver also has two Nisaab: The first Nisaab is one hundred and five (105) Customary Mithqaal.
If that quantity is reached and other conditions are present, it is required to pay one fortieth of that as Zakah (two and a half percent). If this quantity (of the Nisaab) is not reached, Zakah is not obligatory upon it. The Second Nisaab is twenty one (21) Customary Mithqaal, meaning that if twenty one Mithqaal is joined with one hundred and five Mithqaal, Zakah is required to be given on the total one hundred twenty six (126) Mithqaal.
Whenever the addition is less than twenty one Mithqaal, Zakah is only obligatory upon the hundred and five Mithqaal, the addition has no Zakah. Likewise it is whenever twenty one Mithqaal are added. However, for ease of calculation, when a person pays two and a half percent of the gold or silver which he possesses as Zakah, he has fulfilled (the duty of Zakah) for himself. Perhaps it is more than what was obligatory for him.
Issue 670: Another condition in the obligation of Zakah in gold and silver is that they (the gold and silver) has the signet (of currency) and is a circulating currency. According to this, Zakah is not connected when (the gold and silver) is not minted with a signet of currency. Issue 671: The recommended precaution is that Zakah is given on the remaining types of cash currency like bank notes (like the Dinaar and similar currencies), when other conditions are present.
Issue 672: Another condition is that a person possesses the quantity of a Nisaab of gold or silver minted with the signet of commerce for the entire year. When the twelfth month is entered, the precaution is to give its Zakah. Regarding, if he trades (the currency) before the passing of the eleventh month or it becomes less than Nisaab or he is incapable of disbursing it, Zakah is not related to (these funds).
Likewise it is if the minted gold and silver is substituted with something else or they are melted or smelted, then, being removed from the situation of being a minted currency.