The Book ISLAMIC LAWS

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Khums

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Spoils of war

1837. If Muslims fight against the infidels by the command of the Holy Imam (A.S.) and, in the war, acquire some booty, that booty is called Ghanimat. And it is obligatory to pay Khums on what remains after deducting the expenses incurred for protection and transport etc. of that booty, and after setting aside what the Imam spends according to his discretion, and what he keeps as his special right.
And for the liability of Khums, there is no difference between movable and immovable booty. Of course, the lands which have been seized as spoils of war belong to the Muslim public, even if the war was not fought with the permission of Imam.

1838. If Muslims engage in a war against infidels without the permission of Imam (A.S.), and win some spoils of the war, everything that they acquire as the spoils belongs to Imam (A.S.), and the fighters have no right in it.

1839. Anything which is in the hands of the infidels, does not become Ghanimat if the original proprietor of those things was a Muslim or a Zimmi.

1840. To steal from a Harbi non-Muslim (one who is not under the protection of an Islamic State) is Haraam, as it is dishonesty, and also conducive to breach of the peace. Anything obtained this way should be, as a precaution, returned to them.

1841. It is commonly held that a Momin can appropriate things owned by a Nasibi {one who is an enemy of Ahlul Bait (A.S.)} and just pay its Khums. But this is a matter of Ishkal.