1847. If a dhimmÐ purchases land from a Muslim, he will be liable to pay khums from the land itself, or from other wealth that he possesses, as elaborated in article 1806, regardless of whether the land is occupied with buildings or other structures such as a house or a commercial establishment. The same will apply if the subject of a transaction is a house, a commercial establishment or the like. It is not necessary for the dhimmÐ to pay the khums with the intention of attaining proximity. In fact, it is not necessary for the ÎÁkim al-shar’, who receives the khums from him to do so with the intention of attaining proximity to Allah.
1848. If a dhimmÐ purchases land from a Muslim and then sells it to another Muslim, he will not be exempt from the liability of khums. The same applies if the dhimmÐ dies and a Muslim inherits the land from him.
1849. If at the time of purchase, a dhimmÐ stipulates that he will not pay the khums (of the land he intends to purchase), or that the seller shall be liable to pay its khums, his condition will be invalid, and the dhimmÐ himself will be liable to pay its khums. However, if he stipulates a condition saying that the seller should pay the khums of the land on his behalf, it will be obligatory on the seller to fulfill the condition. However, as long as the seller has not paid its khums, the dhimmÐ will not be relieved of the obligation.
1850. If a Muslim makes a dhimmÐ the owner of a land by means of other than buying and selling, and obtains something in exchange for it, such as reaching a compromise settlement with him, the dhimmÐ should pay its khums.
1851. If the dhimmÐ is a minor, and his guardian purchases land on his behalf, it will be liable to khums.