مسائل المنتخبه (Articles Of Islamic Acts) - الخوئي، السيد أبوالقاسم - الصفحة ٣٨٣ - KHUMS

and finds a gem in its belly and if that animal is one like a pearl oyster which usually containsa gem, he should pay Khums on it. And if it has swallowed the gem by chance payment of Khums on it is obligatory if the income of the person concerned from this source aloneor combined with other profits made by him, exceeds his expenses for one year.
١٨٣٣. If a person dives in big rivers like Tigris and Euphrates and brings out a gem, he should pay Khums on if gems are produced in those rivers.
١٨٣٤. If a person dives in water and brings out some ambergris he should pay Khums on it. Rather, if he obtains it from the surface of the water of the sea or fromseashore, payment of its Khums is obligatory on the basis of precaution.
١٨٣٥. If a person whose profession is diving or extracting minerals pays Khums on what he finds and his income exceeds his expenses for a year it is not necessaryfor him to give Khums on them again (i.e. on the income from diving and extracting minerals).
١٨٣٦. If a child extracts a mineral or finds a treasure-trove or brings out gems from the seabed by diving, no Khums is payable by him. However, if he owns lawfulproperty which is " f unlawful property, his guardian should purify that property.

VI. WAR BOOTY
١٨٣٧. If Muslims wage war against the unbelievers in compliance with the orders of the Holy Imam and, as a result of the war acquire some property belonging to theenemy, that property is called war booty (Ghanimat). And it is obligatory to pay khums on what remains after deducting the expenses of safe custody and transport etc. of thatproperty and setting aside what the Imam spends according to his discretion and what is his special right. And on the basis of precaution the