Khums: Things on Which Khums is Obligatory
Practical Laws of Islam as per the teachings of Ayatullah Sistani
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[1] purchases from a Muslim, based on the opinion held by most jurists (mashhūr).
The laws (aḥkām) of these will now be mentioned in detail.
-Ayatullah Sistani, Practical Laws of Islam, The One-Fifth Tax (Khums)
1
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.