Hadith.1599 - Zurara and Bukayr reported from Abu Ja’far Imam Muhammad ibn Ali Al-Baqir عليه السلام who said:
"There is no Zakat on gemstones and similar items, even if they are abundant."
Additionally:
There is no Zakat on silver nuggets.
There is no Zakat on the wealth of orphans unless it is invested. If it is invested, Zakat is due, and the profit belongs to the orphan, while the trader is responsible for the capital.
A narration permits sharing the profit between the orphan and the trader.
My father, may Allah سبحانه وتعالى be pleased with him, mentioned in his letter to me: "It is not acceptable for Zakat to be given in an amount less than half a dinar."