Know that whatever of a thing you acquire, a fifth of it is for Allah, for the Messenger, for the near relative, and the orphans, the needy, and the wayfarer…(8:41) According to the ahadith of the Ma’sumeen there are 7 items on which Khums is payable:
- Profit or surplus of annual income
- Legitimate wealth which is mixed with some illegitimate wealth
- Mines and minerals
- Precious stones obtained from sea by diving
- Treasures
- Land which a dhimmi kafir buys from a Muslim
- Spoils of war