Khums: Spoils Of War
Practical Laws of Islam as per the teachings of Ayatullah Sistani
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).
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 they acquire as spoils of the war belongs to the Imam (ʿA) and the fighters have no right over them.
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 disbeliever, or a cosignatory with Muslims to a peace or security treaty (muʿāhad).
Ruling 1848
Stealing etc. from a ḥarbī disbeliever[1] is unlawful in the event that it is considered treachery and a breach of security. And based on obligatory precaution, whatever is taken from him in this way must be returned.
Ruling 1849
The opinion held by most jurists (mashhūr) is that a believer can appropriate the property of a nāṣibī[2] and pay khums on it. However, this rule is problematic [i.e. based on obligatory precaution, one must avoid doing this].[3]
-Ayatullah Sistani, Practical Laws of Islam, The One-Fifth Tax (Khums)
This refers to a disbeliever who is not a dhimmī and has not entered into a peace or security treaty with Muslims.
In Ruling 103, nawāṣib (pl. of nāṣibī) are defined as ‘those who show enmity towards the Imams (ʿA)’.
See Minhāj al‑Ṣāliḥīn, vol. 1, p. 428, Ruling 1190; and Tawḍīḥ al‑Masāʾil‑i Jāmiʿ, vol. 1, p. 700, Ruling 2436.