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Rules of Khums

1816. Khums is obligatory on the following seven things: Profit or gain from earning (business); minerals; treasure trove; amalgamation of Halal wealth with Haraam; gems obtained from the sea diving; spoils of war; a land which a Zimmi (a non-Muslim living under the protection of Islamic Government) purchases from a Muslim. The rulings will be explained in details.

1. Profits from earning (Business)
2. Minerals (Mining)
3. Treasure Trove
4. Halal property mixed with Haram
5. Gems found from sea diving
6. Spoils of war
How khums is spent