What is the ruling on zakat for jewelry worn by a woman only on special occasions, which she has not worn since her marriage and intends to gift to her daughter, and is it considered a treasure upon which zakat is due?

Jewelry prepared for use is not subject to Zakat, even if it is not worn. What is prepared for a daughter is not subject to Zakat, provided that the daughter is present and suitable for adornment; otherwise, Zakat becomes obligatory on it. For jewelry on which Zakat becomes obligatory, its Zakat is to be paid upon the completion of a full Hijri year.