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.
Issue No. 1564- If a dhimmī sells a piece of land purchased from a Muslim, to another Muslim, he is not absolved from the responsibility of paying khums. The same goes, as an obligatory precaution, if he (the dhimmī) dies and a Muslim inherits that land from him. And if at the time of purchasing land the dhimmī stipulates that he will not pay khums or that the payment of khums will be the responsibility of the seller, the condition imposed by him is not valid, and he should pay khums. In case however, he lays down the condition that the seller should pay khums “on his behalf” it is necessary for the seller to act according to this condition.
Issue No. 1565- If a Muslim gives a land to a dhimmī without a sale/purchase transaction yet takes recompense from him, e.g., when he makes compromise with him, the dhimmī should pay khums, as an obligatory precaution.
Issue No. 1566- Khums should be divided into two parts. One part is the share of the Imam (as), and the other is the share of sayyids. The latter should be forwarded as an obligatory precation to the Mujtahid or his representative or should, with the permission of the Mujtahid whom he follows, be delivered to sayyids who are poor or are needy orphans, or sayyids who have become stranded without money during their journey, (though they may not be poor in their own hometown). However, the Imam’s share (as) should be given during the present time, to a just Mujtahid or his representative to be spent for such purposes to which the Imam (as) consents including those that serve the interest of Muslims and needs of Islamic seminaries, etc.
Issue No. 1567- A part of the share of the Imam (as) can be spent, albeit on priority basis, for building mosques, Hussainiyahs, hospitals, infirmaries and schools only with the permission of the just Mujtahid. However, the portion that belongs to sayyids should be spent only on sayyids with previously mentioned conditions.
Issue No. 1568- If a Mujtahid agrees, one who cannot pay his khums entirely at once can enter a deal with a Mujtahid that he will pay his debt to the Mujtahid or his representative in instalments.
