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6. The One-Fifth Tax (Khums)

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  • Ruling 1838

    Khums on fish and other animals that a person catches without diving into the sea is only obligatory if on its own, or in combination with other profits made by him, it exceeds his living expenses for one …

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  • Ruling 1839

    If a person dives into the sea without the intention of bringing anything out of it, and if he incidentally finds a gem and intends to keep it, he must pay khums on it. In fact, the obligatory …

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  • Ruling 1840

    If a person dives into the sea and brings out a creature and finds a gem in its stomach, in the event that the creature is like an oyster that by its nature can contain a gem, he …

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  • Ruling 1841

    If a person dives into big rivers like the Tigris and Euphrates and brings out a gem, he must pay khums on it.

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  • Ruling 1842

    If a person dives into water and brings out some ambergris with a value that is equal to eighteen nukhuds of gold or more, he must pay khums on it. In fact, the same rule applies even if …

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  • Ruling 1843

    If a person whose profession is diving or extracting minerals pays khums on what he finds and his income exceeds his living expenses for the year, it is not necessary for him to pay khums on them again. …

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  • Ruling 1844

    If a child extracts a mineral, or finds a treasure trove, or brings out gems from the sea by diving, his guardian (walī) must pay khums on them; and in the event that he does not, the child …

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  • Ruling 1845

    If Muslims fight a war against disbelievers (kuffār) in compliance with the command of the Imam (ʿA) and they acquire things from the war, those things are called ghanāʾim (spoils of war). The things that are exclusively for …

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  • Ruling 1846

    If Muslims fight in a war against disbelievers without authorisation from the Imam (ʿA) and the Muslims acquire spoils of war from them, then everything that they acquire as spoils of the war belongs to the Imam (ʿA) …

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  • Ruling 1847

    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

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