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Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim
from his father that A'isha, the wife of the Prophet, may Allah bless
him and grant him peace, used to look after the orphaned daughters of
her brother in her house. They had jewellery (which they wore) and she
did not take zakat from this jewellery of theirs.
Muwatta Malik Book 17, Hadith 12
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Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz."
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Yahya related to me from Malik from Nafi that Abdullah ibn Umar
used to adorn his daughters and slave-girls with gold jewellery and he
did not take any zakat from their jewellery.