Issue No. 1550- If a person takes out gems from the sea by means of some apparatus without diving or obtains them from the surface of the sea or from the sea-shore, in case its value, after deducting the costs, reaches the taxable limit, the obligatory precaution is to pay khums on it.
Issue No. 1551- Fish and other animals caught from sea are not liable to khums. However, they will be included in the profits of one’s work and trade therefore if, at the end of the year, the seafood or its value exceeds one’s expenses of the year, khums will be due on the excess.
Issue No. 1552- It is not necessary to dive into the sea with the intention of finding gems. Rather, if he dives into the sea with some other intention, but he obtains some gems, he should pay khums on it.
Issue No. 1553- If a person dives into the sea and brings out an animal, which usually contains a gem like a pearl oyster, and finds a gem in its belly, in case the value of the gem, after deducting the expenses, reaches the taxable limit, he should pay khums on it. As an obligatory precaution, he should also pay khums when he obtains it from an animal that has swallowed a gem.
Issue No. 1554- Natural gems brought out of big rivers in which gems are found and oysters are produced inside and hunted will be liable to khums.
Issue No. 1555- Ambergris is a sweet smelling thing obtained from the sea, and if it is obtained by diving into the sea, khums would be due on it. In case it is obtained from the surface of the sea or from the seashore, the obligatory precaution is that khums should be paid on it also.
Issue No. 1556- If people whose profession is diving or extracting minerals, pay khums on what they extract and their incomes exceed their annual expenses at the end of the year, it will not be necessary to pay khums on them again.
Issue No. 1558- If Muslims fight against the unbelievers with the permission of the specific deputy or general deputy of the infallible Imam (as) and acquire war spoils, they should pay khums for it as an obligatory precaution.
Issue No. 1559- Heavy weapons such as tanks, artilleries, etc., which are used in today’s wars and are not of personal use, can be placed at the disposal of the army of Islam exclusively by the Mujtahid who is in charge of the Islamic government.
Issue No. 1560- Muslims are allowed to confiscate the properties of the disbelievers they are fighting against, on which they should pay khums.
Issue No. 1561- The spoils of war on which khums should be given include only the movable properties, which after payment of their khums will be possessed by the combatants. However, the lands seized through fighting against the disbelievers, belong to all Muslims and khums is not payable on them.
Issue No. 1562- If a group of Muslims invade another group, they should prevent the invading group from aggression until they submit to Allah’s command. In case, Muslims acquire any booties, they cannot treat them as their own properties, rather, they should keep them and return them in due time, except for those things which, if returned, will be a cause for corruption and continuation of aggression, then in such a case, they should be used in a proper way with the permission of the Mujtahid or his representative.
