Muslims are almost in full agreement that spoils of war and...
Muslims are almost in full agreement that spoils of war and treasures are subject to khums , but a number, after having delved into many divergent details, have claimed that minerals were subject to zakat , not khums .[^1] Based on the Holy Qur'an and Sunnah, the (‘a) maintained that the following seven categories were subject to khums : (1) Spoils of war (2) Minerals discovered as natural resources (3) Discovered treasures (4) Precious stones extracted from oceans and seas, such as pearls and corals gathered while diving (5) Lawful money intermixed with illegally acquired assets (6) Lands purchased by Dhimmis from Muslims (7) Profits of earnings There is a great difference between the concept of the and other Muslim jurisprudents about financial rights restricting khums to a very narrow scope and keeping the door wide open for other financial duties, such as zakat which has a percentage of less than one-fifth and, in addition, restricting stipulations regarding the payment of khums .
Khums is a tax dedicated to the (‘a), who are the recipients of this tax. The (‘a) also enjoy some rights regarding the fay' money. In fact, the (‘a), as the Holy Prophet’s qurba (relatives), have been mentioned in relation to khums and fay' in the Holy Qur'an.