The Maliki school is one of the four major Sunni madhabs, predominantly followed in North Africa, West Africa, and parts of the Arabian Peninsula. It was founded by Imam Malik ibn Anas (711-795 CE), known for his emphasis on the practice of the people of Medina as a source of law.
The Maliki school is notable in Zakat for its position on personal jewelry. Unlike the Hanafi school, the Maliki school exempts permissible gold and silver jewelry kept for wearing, including jewelry rented or lent out (Mukhtasar Khalil; al-Sharh al-Kabir 1/460). Jewelry that is prohibited, kept as savings, for a future dowry or for trade is zakatable. The ruling depends on purpose, not on a customary amount.
Another distinctive feature of the Maliki approach is its treatment of debt and agricultural Zakat. The Maliki school places particular emphasis on the Zakat of agricultural produce and has detailed rulings on when and how Ushr applies to different types of crops.