Zakat must be given out of silver gold and all kinds of merchandise. All the things made of gold and silver are alms-worthy wether they are guineas, coins, ornaments, ware and the articles of embroidery.
Alms must be paid for the jewellry in a mans possession if it is meant for merchandises. if its not for trade no alms is commanded to be given out of it whatever its value. Similarly if a person has utensil of copper or some other metal worth more than the minimum amount prescribed for charitable capital or he has a shop or a house worth more than this limit for which rent is also received by him or else has goods other than gold or silver but none of these things are traded by him, Zakat will not be a command for him.