Khums

1760. Khums is obligatory on the following seven things:
First. Profit or gain from earning.

Second. Minerals.

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.