3. Treasure – Trove
1815. A treasure trove is a property, which is hidden under the ground, or in a tree or in a mountain or in a wall, and someone finds it out. In addition, it should be in such a form that it could be called a treasure-trove.
1816. If a person finds a treasure-trove in a land, which does not belong to anyone, it is his property and he must pay Khums on it. However, in case the treasure trove is something other than gold or silver, as per precaution, it is obligatory for him to pay its Khums.
1817. The taxable limit of a treasure-trove, which is other than gold and silver, is 105 Mithqals of coined silver or 15 Mithqals of coined gold. It means that anything
found in the treasure which reaches the above mentioned value of either of the metals after deducting the expense incurred, as per obligatory precaution, he should pay its Khums. Although the taxable amount of the treasure of gold is 15 Mithqals and that of silver is 105 Mithqals.
1818. 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 previous 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 one of them, he should inform the previous owner. If it turns out that the treasure is not his, he should inform the owner preceding the previous owner, and so on, and if he finds out that the treasure did not belong to none of them, he can consider it as his own, and he must pay Khums on it.
1819. If a person finds wealth in many containers buried at one place, and its collective value is 105 Mithqals of silver or 15 Mithqals of gold, he should pay Khums on it. However, if he finds the treasure-troves 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 the treasure-trove whose value is lesser than the taxable limit there is no Khums on it.
1820. If two persons find a treasure-trove whose total value reaches 105 Mithqals of silver or 15 Mithqals of gold, if the value of the treasure is less than the taxable limit, as per the recommended precaution, they should pay the Khums on it.
1821. If a person purchases an animal, which is four legged, and finds some valuables in its belly, if he has a strong feeling that it is of the previous owner then it is necessary for him to inform the previous owner. If it turns that it does not belong to the previous owner then he should inform the owner preceding the previous owner, and so on. However, if he finds that it does not belong to any of them, it is considered as a gain and profit. If the animal is an aquatic animal, it is not necessary for the purchaser to inform the seller about it and it is considered as a gain or profit. Although there is precaution in both the cases, whatever is obtained from the stomach of the goat or any other animal will be treated as treasure and it is not necessary that its amount should reach the prescribed quantity on which Khums is obligatory.