Alms Tax: Owning Gold and Silver Below the Niṣāb

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 1917

If a person owns gold and silver and neither of them is equal to the first niṣāb – for example, he owns 104 mithqāls of silver and fourteen mithqāls of gold – then zakat is not obligatory on them.

-Ayatullah Sistani, Practical Laws of Islam, Alms Tax (Zakat)