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6. The One-Fifth Tax (Khums)

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  • Ruling 1818

    Based on obligatory precaution, the rules (aḥkām) of mined products also apply to chalk and lime. Therefore, if their value reaches the niṣāb, one must pay khums on them without deducting his living expenses for a year from …

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  • Ruling 1819

    A person who acquires something from a mine must pay khums on it, irrespective of whether the mine is over the ground or under it, or whether it is located on land owned by him or in a …

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  • Ruling 1820

    If a person does not know whether or not the value of the thing he has extracted from a mine reaches fifteen common mithqāls of coined gold, the obligatory precaution is that if it is possible, he must …

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  • Ruling 1821

    If a few persons extract something, in the event that its total value reaches fifteen common mithqāls of coined gold but the share of each person does not reach that value, it is not liable for khums.

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  • Ruling 1822

    If by digging, a person extracts a mined product from under some land that belongs to someone whose consent he did not get, the opinion held by most jurists (mashhūr) is that whatever is acquired from that belongs to …

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  • Ruling 1823

    A treasure trove is moveable property that is concealed and is not within reach of people; it is something hidden underground, or in a tree, mountain, or wall, and its being there is not normal.

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  • Ruling 1824

    If a person finds a treasure trove on land that does not belong to anyone or which is barren, and he becomes the owner of it by making it fertile, he can take the treasure trove for himself …

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  • Ruling 1825

    The niṣāb for treasure troves is 105 mithqāls of coined silver or fifteen mithqāls of coined gold; i.e. if the value of the treasure trove is equal to either of these two amounts, then khums becomes obligatory …

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  • Ruling 1826

    If a person finds a treasure trove on land that he has purchased from someone or on land over which he has disposal on account of renting it and suchlike, and if that treasure trove does not legally …

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  • Ruling 1827

    If a person finds treasure troves in a number of places and their total value is 105 mithqāls of silver or fifteen mithqāls of gold, he must pay khums on them. However, if he finds the treasure troves …

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