Is zakat due on golden jewelry inherited by an adult son, knowing that it is not of high value and is not stored in a bank?

Zakat is obligatory on the gold that the mother possessed to be a dowry for her children if it reaches the nisab and a hawl has passed over it. The zakat is to be paid from her estate before its distribution. If the gold remained with her until she died and the children did not take possession of it, then it remains her property and is considered part of her estate. As for the ruling on zakat for gold inherited from the mother after her death, each heir must pay zakat on their share if a hawl has passed since the date of their ownership (the mother's death) and it reaches the nisab by itself or when combined with other gold, money, or trade goods they own. The nisab for gold is the equivalent of 85 grams, and the amount due is a quarter of a tenth (2.5%).