How much zakat is due on a saved amount of 56,000 dirhams, knowing that 26,000 dirhams of it were borrowed to meet a need and a large portion of it has been repaid? And is zakat due on a gold necklace that has not been owned for a full year, and was bought with a dowry of 10,000 dirhams plus an additional 2,000 dirhams?

The amount of zakat (definition) on cash is a quarter of a tenth (2.5%), and it is calculated by dividing the amount by forty. Zakat on cash is obligatory under two conditions: reaching the nisab (definition) (equivalent to 85 grams of gold or 595 grams of silver), and the passing of a complete lunar year (hawl) on the amount. As for debt, zakat is obligatory on the full amount if its due date occurred before the borrowing. However, if the borrowing preceded it, the value of the debt can be deducted, unless there are other surplus funds available to pay it off. As for women's jewelry intended for adornment, the majority of scholars hold that zakat is not obligatory on it.