3. Treasure trove

1874. A treasure trove is a property, which is hidden underground, or in a tree or a mountain or a wall, and someone finds it out. It should be in such form that it can be called a treasure-trove.

1875. If a person finds a treasure-trove in which does not belong to anyone, he can appropriate it, but he must pay Khums on it.

1876. The taxable limit of a treasure-trove is 105 Mithqals coined silver or 15 Mithqals of gold. It means that any thing found in the treasure should be equal to the above mentioned value of either of the metals before it becomes liable for Khums, after deduction of expenses, as an obligatory precaution.

1877. If a person finds a treasure-trove in a land which he has purchased from another person, and knows that it does not belong to the precious owners of the land, he can take it as his property, but he must pay Khums on it. But if he has a strong feeling that the treasure may belong to the previous owner of the land, he should inform the owner preceding the previous owner, and so on, and if he finds out that the treasure did not belong to them, he can appropriate it, but he must pay Khums on it.

1878. If a person finds wealth in many containers buried at one place, and its total value is 15 Mithqals of gold, he should pay Khums on it. However, if he finds the treasure-trove at several places, it is obligatory on him to pay Khums on each one of those treasures whose value reaches the minimum taxable limit, and no Khums is payable on the treasure-trove whose value is lesser.

1879. If two persons find a treasure-trove whose total value reaches 15 Mithqals of coined gold, they would pay Khums on it even if the share of each one of them may not come to the minimum limit.

1880. If a person purchases an animal, and finds some valuables in its belly. it is necessary for him to inform the seller about it, provided that he has a strong feeling that it could belong to him, and but if he finds that it does not belong to him, as an obligatory precaution he should inform previous owners and he will pay Khums on it, even if its value is less than the minimum limit (105 Mithqals silver or 15 Mithqals gold). But if the fish was caught from an open sea or a river, then it is not at all necessary to inform anyone. and as an obligatory precaution Khums must be paid.