Liaison office of Grand Ayatullah Sayyid Ali Al Sistani (L.M.H.L) in London, Europe, North and South America.
The One-fifth Tax (khums)
Ruling 1768. 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 (214) purchases from a Muslim, based on the opinion held by most jurists (mashhūr).
The laws (aḥkām) of these will now be mentioned in detail.
[214] 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.