Is zakat obligatory on gold that exceeded the nisab and was not worn for 3 years, then sold to buy clothes, and how is its zakat calculated?

If gold reaches the nisab (minimum taxable amount) and a full year has passed, zakat becomes obligatory on it, which is one-quarter of one-tenth (2.5%). However, if it is intended for adornment and not for saving or trade, there is a difference of opinion. As for jewelry intended for saving or trade, zakat is obligatory on it.

Regarding the brother's question, if the gold his sister owns is for saving and hoarding, zakat is obligatory on it. It is calculated by multiplying the amount of gold by the price per gram, and one-quarter of one-tenth of the result is paid (25 riyals for every thousand riyals).

As for the previous years in which zakat was not paid, it is calculated in the same way, according to the price of gold for those years, and the zakat can be paid from the gold itself or in cash.