1760. Khums is obligatory on the following seven things:
First. Profit or gain from earning.
Third. Treasure trove.
Fourth. Amalgamation of Halal wealth with Haraam.
Fifth. Gems obtained from sea diving.
Sixth. Spoils of war.
Seventh. A land, which a Kafir – e – Zimmi (a non-Muslim living under the protection of Islamic Government) purchases from a Muslim.
The detailed rulings of the above-mentioned topics will be explained later.