Ruling 1768 — The One-Fifth Tax (Khums)

Khums becomes obligatory (wājib) on seven things: 1. surplus income from earnings and gains; 2. mined products; 3. treasure troves; 4. lawful (ḥalāl) property that has become mixed with unlawful (ḥarām) property; 5. precious stones that are acquired by underwater diving; 6. spoils of war; 7. land that a dhimmī[1] purchases from a Muslim, based on the opinion held by most jurists (mashhūr). The laws (aḥkām) of these will now be mentioned in detail.