1807. If a person extracts gold, silver, lead, copper, iron, oil, and steam coal, Feerozah (Turquoise), Aqeeq (Agate), alum, salt or any other mineral from a mine and in case its quantity reaches the prescribed amount, he should pay Khums on them.
1808. The taxable limit of a mineral is 15 common Mithqals of coined gold, which is equal to 20 Mithqals according to the Islamic weighing system (Shariah, Shar’). That is, if the value of a thing, which is extracted from a mine, reaches 15 Mithqals of coined gold, the person should pay Khums on it, as per precautions, at the time of calculating the taxable quantity he should not deduct the expenses, which he has incurred. In addition, at the time of payment of the Khums he should give whatever is left after deducting the expense incurred.
1809. If a person has derived profit from a mine, but the value of the thing, which he has extracted, does not reach 15 Mithqals of coined gold, payment of
Khums on it will be necessary when that profit alone or combined with other profits of his trade exceed his expenses for one year.
1810. As per obligatory precaution, chalk, lime, fuller's-earth and red clay is required to pay Khums if the value of the mineral reaches the prescribed taxable limit without deducting the annual expense. In addition, if the value is less than the taxable limit it will be considered as an ordinary gain.
1811. If a person acquires something from a mine, he should pay Khums on it whether the mine is above the ground or under it, and whether it is located at an owned land, or at a place which has no owner.
1812. If a person does not know whether the value of the thing extracted by him from a mine has reached 15 Mithqals of coined gold or not, he should ascertain the value by getting it weighed or by any other means.
1813. If few persons jointly extract something, and if its total value reaches 15 Mithqals of coined gold, as a recommended precaution, even if the value of the share of each one of them may not be liable for Khums, they should pay Khums on it.
1814. If a person extracts mineral by digging a land belonging to another person without his consent, whatever has been extracted is the property of the owner of the land and since the owner has not incurred any expense in extracting the mineral, if its limit reaches the taxable amount, he should pay the Khums upon the entire mineral extracted.