The Prophet ﷺ said: "When you possess two hundred dirhams and one year passes on them, five dirhams are payable. Nothing is incumbent on you, that is, on gold, till it reaches twenty dinars. When you possess twenty dinars and one year passes on them, half a dinar is payable. Whatever exceeds, that will be reckoned properly." (The narrator said: I do not remember whether the words "that will be reckoned properly" were uttered by All himself or he attributed them to the Prophet ﷺ. No zakat is payable on property till a year passes on it. But Jarir said: Ibn Wahb (sub-narrator) added to this tradition from the Prophet ﷺ: "No zakat is payable on property until a year passes away on it."
عَنِ النَّبِيِّ ﷺ بِبَعْضِ أَوَّلِ هَذَا الْحَدِيثِ قَالَ فَإِذَا كَانَتْ لَكَ مِائَتَا دِرْهَمٍ وَحَالَ عَلَيْهَا الْحَوْلُ فَفِيهَا خَمْسَةُ دَرَاهِمَ وَلَيْسَ عَلَيْكَ شَىْءٌ يَعْنِي فِي الذَّهَبِ حَتَّى يَكُونَ لَكَ عِشْرُونَ دِينَارًا فَإِذَا كَانَ لَكَ عِشْرُونَ دِينَارًا وَحَالَ عَلَيْهَا الْحَوْلُ فَفِيهَا نِصْفُ دِينَارٍ فَمَا زَادَ فَبِحِسَابِ ذَلِكَ قَالَ فَلاَ أَدْرِي أَعَلِيٌّ يَقُولُ فَبِحِسَابِ ذَلِكَ أَوْ رَفَعَهُ إِلَى النَّبِيِّ ﷺ وَلَيْسَ فِي مَالٍ زَكَاةٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ إِلاَّ أَنَّ جَرِيرًا قَالَ ابْنُ وَهْبٍ يَزِيدُ فِي الْحَدِيثِ عَنِ النَّبِيِّ ﷺ لَيْسَ فِي مَالٍ زَكَاةٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ