Ruling 1847 — The One-Fifth Tax (Khums)

The rules on spoils of war do not apply to things that are in the hands of disbelievers in the event that the owner is someone whose property is inviolable (muḥtaram al‑māl), i.e. a Muslim, or a dhimmī disbeliever, or a cosignatory with Muslims to a peace or security treaty (muʿāhad).