A:
First, you should not pay any Zakah on buildings that you dedicate for your place of residence, not for trade. However, regarding the buildings that you dedicate to renting and make use of the rental money; it is obligatory that you pay Zakah on the value of the rent when it reaches a Nisab (the minimum amount on which Zakah is due) and a Hawl (one full lunar year) ends. Zakah is not due on the value of such houses. On the contrary, it is due on the value of the houses which are dedicated for trade whenever a Hawl ends. (Part No. 9; Page No. 336) Second, according to the most proper of the two opinions of scholars, Zakah is obligatory on
women's jewels whenever a Hawl ends even if such jewels are usually worn. This only applies when the value of the jewels reaches the Nisab. Third, according to what was mentioned above, anything on which Zakah is obligatory but it was not paid at its due time; such Zakah should be paid on each specific thing according to the value thereof at the time at which the Hawl ended.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.