Ali ibn al-Hasan from Hammad ibn Isa from Hariz from Muhammad ibn Muslim, who said:
I asked Abu Abdillah عليه السلام, peace be upon him, about ‘jewellery, Is there zakat in it?’ Imam عليه السلام said: “No, except that by which one has fled from zakat.” – meaning intentionally subverted to avoid zakat.
Ali Akbar al-Ghaffari
Tahdhīb al-Aḥkām fī Sharḥ al-Muqniʿah, vol. 4, p. 12