1) Zakaah on gold and silver jewelry: the more correct view is that it is obligatory to pay zakaah if it reaches the nisaab (minimum amount), even if the jewelry is used (worn or lent). It must be paid by the owner (i.e. the woman). Someone else (father, husband, etc.) may pay on her behalf with her permission. There is nothing wrong with that. Zakaah need not be paid from the jewelry itself. An equivalent value may be given. (From Standing Committee on Academic Research and Issuing Fatwas; Shaykh Ibn Baaz).
2) If a woman did not previously know that zakaah is due on her jewelry, she does not have to pay zakaah for the past. She must pay from the time when she came to know that it is obligatory and in future years. She was unaware ao it, and there is also some confusion among people concerning this issue. And Allah knows best. (From Shaykh Ibn Baaz).
3) Salaries are intermingled and it is often too difficult to work out on what payment one year has passed. The easiest way to determine zakaah on it is to see what has been saved of it one hijri year after the nisaab was reached, and then pay 2.5% on that. Also. if a person spends all of his salary every month and has nothing left, he does not have to pay zakaah. And Allah knows best.
4) Going for Umrah during the last ten days? Remember: For the one who intends to do Umrah, it is not permissible to pass the meeqat without entering ihram. If he does this, even though he forgot or was asleep, he has to go back to the meeqat and enter the ihram. If he enters ihram after passing the meeqat, then he has to slaughter a sheep and distribute its meat to the poor of the Haram.
5) It is not permissible to give zakaah to one’s ascendants (father, mother, grandfather, grandmother) or descendants (son, daughter, grandchild) because one is obliged to spend on them if they are poor. It is permissible to give zakaah to other poor relatives (brother, sister, uncle, aunt, cousin). It should be given to one who really needs it, without favouring any particular relative or acquaintance. (From Ibn Baaz).