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