The World Federation One Stop Fiqh

Ruling 1768

Khums becomes obligatory (wājib) on seven things:

  1. profit from earnings;
  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 dhimmī1purchases from a Muslim, based on the opinion held by most jurists (mashhūr).

The laws (aḥkām) of these will now be mentioned in detail.

1 Dhimmīs are People of the Book (ahl al‐kitāb) – i.e. Jews, Christians, and Zoroastrians – who have entered into a dhimmah treaty, i.e. an agreement that gives them rights as protected subjects in an Islamic state.