The World Federation One Stop Fiqh

Ruling 1845

If Muslims fight a war against disbelievers (kuffār) in compliance with the command of the Imam (ʿA) and they acquire items from the war, those items are called ghanāʾim (spoils of war). The items that are exclusively for the Imam (ʿA) from the spoils of war must be put aside and khums must be paid on the rest. With regard to the liability of khums, there is no difference between movable and immovable things. Land that is not anfāl belongs to the general Muslim public even if the war was not fought with the permission of the Imam (ʿA).