Dr. Monzer Kahf, a prominent Muslim economist and counselor, states that: “Zakah, like all other financial rights and duties, is not organized in Shari’ah on the basis of community property, as in some Western systems. Each man and woman has complete and independent right of property. Zakah on a woman’s jewelry is the sole responsibility of the woman and she is required to dispose of her own duty. This is so to the extent that her Zakah can be paid to her husband, which he may use to provide for the household expenses including her own. This is supported by the Hadith of Zainab, wife of Ibn Mas`ood, when she asked the Prophet, peace and blessings be upon him, about the same and he advised that it is permissible that she pays her Zakah to her husband who was then poor.
However, gifts between husband and wife are not only permissible but encouraged, and if a husband chooses to pay the Zakah due on his wife on her behalf, that is a good gift to her.”