Items Surviving after a Saving Throw: Unless the descriptive text for the spell specifies otherwise, all items carried or worn by a creature are assumed to survive a magical attack. If a creature rolls a natural 1 on its saving throw against the effect, however, an exposed item is harmed (if the attack can harm objects). Refer to Table: Items Affected by Magical Attacks: Items Affected by Magical Attacks. Determine which four objects carried or worn by the creature are most likely to be affected and roll randomly among them. The randomly determined item must make a saving throw against the attack form and take whatever damage the attack dealt.
If the selected item is not carried or worn and is not magical, it does not get a saving throw. It simply is dealt the appropriate damage.
1st Shield
2nd Armor
3rd Magic helmet, hat, or headband
4th Item in hand (including weapon, wand, or the like)
5th Magic cloak
6th Stowed or sheathed weapon
7th Magic bracers
8th Magic clothing
9th Magic jewelry (including rings)
10th Anything else