Since we come from a rather wealthy family, we had a lot of jewellery from childhood. My sister is presently 21 years old and she did not ever discharge Zakah. I have two questions:
1) How many years should my sister make up for?
2) Which value will she use: the value of jewellery over the previous years or the current value?
Wa’alaykum as Salam wa rahmatullahi wa barakatuhu
Your sister will be responsible for the payment of zakah.
She will have to pay for all the years from the time she reached the age of puberty until now.
The zakaat thereof for all the past years will be as per the current value of the jewellery and not as per the previous years calculations.
And Allaah Ta’aala knows best
Ismail Moosa (Mufti)