Is it permissible to deliberately sell a small amount of gold so that what a person possesses falls below the Nisab, thus exempting them from Zakat?

A Muslim should not sell his wealth to evade zakat. If he does so at the beginning of the hawl (zakat year), there is nothing due on him. However, if he does so after it becomes obligatory, then zakat is due on him. If he does so just before the completion of the hawl, there is a difference of opinion among scholars: some obligate him to pay zakat (Malikis and Hanbalis), while others do not (Shafi'is and Hanafis), though they deem his action disliked (makrooh). Selling gold and reducing it below the nisab (minimum threshold) removes the obligation of zakat if it is sold for something other than currency. However, if it is sold for currency or what is equivalent to it, zakat is not dropped, and the currencies are added to the gold and silver to complete the nisab. If the gold is jewelry prepared for adornment, the preponderant opinion is that zakat is not obligatory on it.