The Hanbali school is one of the four major Sunni madhabs, followed primarily in Saudi Arabia and parts of the Gulf states. It was founded by Imam Ahmad ibn Hanbal (780-855 CE), known for his strict adherence to Hadith as the primary source of rulings after the Quran.
The Hanbali school, like the Maliki and Shafi'i schools, exempts permissible jewelry. According to the Hanbali school, permissible gold and silver jewelry kept for wearing or lending is exempt, whether owned by a man or a woman (al-Mughni 3/41-43; Kashshaf al-Qina' 5/17). Little or much is treated the same. Prohibited jewelry, and jewelry kept for rent or as savings, is zakatable.
The Hanbali methodology's emphasis on textual evidence over analogical reasoning leads to distinctive positions in several areas of Zakat. For example, the school has specific rulings on the treatment of debts owed and owing, the Zakat on agricultural land, and the conditions under which business assets become zakatable.