Al-Khums is compulsory in a number
of cases as in the following:
1. War-booties: are meant: portable and
importable goods, buildings and assets which are gained by the
army of the Moslems for the killing of the disbelievers who are
legalized by the infallible Imam who would give his followers
permission to fight against the disbelievers and the whole booty
in case of victory will be the lot of the Imam if the war started
without the Imam's permission.
There is no Khums to be taken from
the war-booty if the property was found belonging to a Moslem or
someone else who respects what he owns of wealth and property and
must be returned to its owner in similar cases.
2. Ownership of metals: It involves everything
that is extracted from the earth like gold, silver, lead, copper,
aqiq, ruby, kuhl, sulfur, salt, tar, oil and the like…To all
that, with a legally binding term, the following are to be
attached to the ones mentioned already like: gypsum, washing mud
and grindstone according to what is confirmed by the Shia Super
Religious Authority, his Eminence, As-Sayyid Ali Al-Hussaini
As-Sistani.
The main condition which must be
available in Al-Khums concerning metals is to reach the
permissible top level at which it becomes free from Al-Khums
whose value equals 15 anointed gold or its equivalent value of
other metals.
3. Possessing a treasure: is that kind of
property which one owns and keeps it as secret whether under the
earth or inside a wall or other than these areas as well and it
may happen, all of a sudden that this treasure goes out of sight
in one way and another and becomes in the grip of another person,
so that it becomes the property of the one who finds it will be
incumbent on him to pay one fifth of its value as
Khums.
This involves gold and silver
whether coined or non-coined.
4. Diving into the sea. It includes what divers
extract from the depths of the sea or the river-of pearls and
precious stone through diving or with a tool or anything with
which they can grasp and pick up valuable gems. Diving has
nothing to do with animals and doesn't also include what man can
find in the depth of the sea with regard to fish or other sea
animals.
Al-Khums becomes obligatory when
it reaches top-level whose value equals one dinar only - below
which there is no Khums to be imposed on divers.
5. The
land which has been possessed by a disbeliever after being sold
or gifted by a Moslem to him such Khums can't be dropped if the
purchaser has become a Moslem. He must be condemned for his being
a disbeliever. But the Super Shias' Religious Authority – his
Eminence: As-Sayyid Ali Al-Husseini As-Sistani (May Allah
preserve His Blessings on him) says in his book: (Minhaj
As-Salihin):"Verily,
the confirmation of Al-Khums that concerns this land in its
well-known sense – i.e. of this land itself, is not free from
problems".
6. Legal
wealth mixed with the illegal: So, if one has got legal wealth
mixed with the illegal….and cannot distinguish between them, the
whole fund can be legalized through extracting Al-Khums out of
it.
The surplus of one's annual
provision, together with the surplus of those of whom he is
financially in charge, who earn their living out of the benefits
of trade, plantations, industries, rentals and what he legally
keeps of women and rather everything that yields profits like
gifts, prizes, medals, money and assets being trusted and the
growth of wealth coming to him from endowments.
Khums does not include dowry,
divorce returns, organs' replacements, and reckoned inheritance,
alimony and a fat kill error.