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    1837. If a person acquires a precious stone, such as a pearl or coral or similar precious stones by means of diving underwater, then regardless of whether it is mineral or organic, it will be liable to khums if its value exceeds eighteen nukhÙd of minted gold. The expenditure for obtaining it should be deducted prior to determining the khums. The stones will be liable to khums regardless of whether they are extracted from a single dive or multiple dives in a manner that it is considered as one diving expedition in the common sense. It will also make no difference if the stones are of a single type or multiple types, and if one diver or—based on obligatory precaution—multiple divers have obtained it.

    جواهری که به اسبابى بيرون آورد يا از روى آب يا كنار آن بگيرد

    مسأله 1838 ـ اگر بدون فرو رفتن در دريا به وسيله اسبابى جواهر بيرون آورد ، بنابر احتياط بر طبق آنچه كه در مسأله قبل گذشت ، خمس آن واجب است ، ولى اگر از روى آب دريا يا از كنار دريا جواهر بگيرد ، در صورتى بايد خمس آن را بدهد كه آنچه را به دست آورده به تنهايى يا با منفعتهاى ديگر كسب او ، از مخارج سالش زيادتر باشد.

    1839. A person will be liable to pay khums on the fish, or other sea creatures that he draws out from the sea, only if the profit acquired from the fish and sea creatures alone, or the profit acquired from them combined with the profit acquired from other trade exceed his yearly expenditure.

    1840. If a person dives into the sea without intending to draw something out of it, and incidentally finds a precious stone, he will be liable to pay its khums if he intends to own it. Based on obligatory precaution, the same will apply to the cases other than this.

    1841. If a person dives into the sea and draws out a sea creature which happens to store a precious stone in its stomach, and its value is eighteen minted gold, then should that creature be like an oyster, which usually contains a pearl in its shell, he will be liable to pay its khums. However, if that creature incidentally swallowed the precious stone, he will be liable for khums only if the profit acquired from it alone, or the profit acquired from it combined with other trade exceed his yearly expenditure.

    1842. If a person dives into a large river, and draws out a precious stone, he will be liable to pay its khums if that river is known to produce precious stones.

    1843. If a person dives under water and draws out an amount of ambergris, whose value is greater than or equal to eighteen nukhÙd of minted gold, he will be liable to pay its khums. However, if he finds it on the surface of the sea, or beside the sea, the precaution is that he pays its khums even if its value does not amount to eighteen nukhÙd of minted gold.

    1844. If a person’s profession is to dive under water to draw out treasure or minerals, then should he pay the khums of what he draws out, and some of the acquired profit exceed his yearly expenditure, it will not be necessary for him to pay its khums again.

    1845. If a child extracts minerals from a mine, or owns property that has been amalgamated with illegally acquired property, or finds a treasure trove, or draws out precious stones from the sea by means of diving underwater, his guardian will be liable to pay its khums. In the event his guardian fails to pay its khums, he will be liable to pay it once he has become bÁligh.

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