Ruling 1836. If by means of underwater diving a person acquires pearls, corals, or other gems, whether they be growing things or minerals, in the event that their value reaches eighteen nukhuds[1] of gold, he must pay khums on them – irrespective of whether they were brought up in a single dive or multiple dives – provided there is not a long interval between them; and if there is – for example, he dives in two different seasons – then, in the event that [the gems found in] each dive do not reach the value of eighteen nukhuds of gold, it is not obligatory to pay khums on them. Similarly, if the share of each diver taking part in the dive does not reach the value of eighteen nukhuds of gold, it is not obligatory to pay khums on it.

Ruling 1837. If a person acquires gems from the sea by means other than diving, then based on obligatory precaution, it is obligatory for him to pay khums on them. However, if he acquires them from the surface of the sea or the seashore, he must pay khums on them only if what he has acquired on its own, or in combination with other profits made by him, exceeds his living expenses for the year.

Ruling 1838. Khums on fish and other animals that a person catches without diving into the sea is only obligatory if on its own, or in combination with other profits made by him, it exceeds his living expenses for the year.

Ruling 1839. If a person dives into the sea without the intention of bringing anything out of it, and if he incidentally finds a gem and intends to keep it, he must pay khums on it. In fact, the obligatory precaution is that he must pay khums on it in any situation.

Ruling 1840. If a person dives into the sea and brings out a creature and finds a gem in its stomach, in the event that the creature is like an oyster that by its nature can contain a gem, he must pay khums on it provided that its value reaches the niṣāb. If the creature has incidentally swallowed the gem, then the obligatory precaution is that one must pay khums on it even if its value does not reach the niṣāb.

Ruling 1841. If a person dives into big rivers like the Tigris and Euphrates and brings out a gem, he must pay khums on it.

Ruling 1842. If a person dives into water and brings out some ambergris with a value equal to eighteen nukhuds of gold or more, he must pay khums on it. In fact, the same rule applies even if it is obtained from the sea's surface or the seashore.

Ruling 1843. If a person whose profession is diving or extracting minerals pays khums on what he finds and the value of these items on which he has paid khums exceeds his living expenses for the year, it is not necessary for him to pay khums on them again.

Ruling 1844. If a child extracts a mineral, finds a treasure trove, or brings out gems from the sea by diving, his guardian must pay khums on them; and in the event that he does not, the child must pay the khums after he becomes bāligh. Similarly, if the child has lawful property mixed with unlawful property, the guardian must act according to the rules mentioned in the section on lawful property that has become mixed with unlawful property.[2]