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    1768. It is obligatory to pay khums on the following seven things:
    1. The profits from one’s earnings
    2. Minerals
    3. Treasure troves
    4. Wealth which is an amalgamation of legal and illegal gains
    5. Precious stones which are acquired by diving under the sea.
    6. The spoils of war
    7. The land which a dhimmÐ purchases from a Muslim
    The precepts regarding these seven things have been elaborated in the following articles.

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