3. Treasure
This is a property stored somewhere in the land, such as inside walls, etc. It becomes the property of the finder and he has to pay its Khums. This only applies when the property is in the form of gold and silver currencies. Treasure in other than these currencies form according to a necessary Ehtiyat, will not be dealt with by the rules of treasures. One condition of the taxability of a treasure is that the finder must have decided to own it, provided, he does not know that it belongs to a Muslim. It does not matter whether he has found it in the lands of those who are at war with The Muslims or in Muslim lands, nor does it matter, in the latter case, whether it was a barren land during the conquest or an established one or it was found in ruins whose inhabitants had just vanished, regardless, it had some Islamic markings or not. Standard quantity, in this case also is a condition which is equal to the first standard quantity of taxable gold and silver by the rules of Zakat. It does not matter, if a treasure has been dug out at one time or at several intervals. The expenses are deductible; the standard quantity is the one which exists before such deduction, and in the case of the distribution between a group of finders if each one's share is standard quantity he pays Khums. If the finder comes to know that it belongs to a Muslim who is alive and he knows him, the finder must return it to him. If the finder does not know him in person, he should describe his findings publicly (in order to find the owner). If the finder does not know the owner and the property is not describable, he should give it in charity on behalf of the owner, according to a necessary Ehtiyat. If the owner was a Muslim of the remote past, evidently, the finder will become the owner and will have to pay the Khums. According to a Mustahab Ehtiyat it will be dealt with by the rules of a legacy without heirs.
Rule 9. If one finds a treasure in his own land, if his ownership is because of reviving such land, the treasure will belong to him, he will have to pay the Khums unless he knows that it belongs to a living Muslim or a Muslim of the past, in which case, it will be dealt with according to the above mentioned relevant rules. If he has become the owner by purchasing or other such ways, according to Ehtiyat, the previous owner or owners should describe it in public. If they find the owner they should give it to him. If they cannot find him, the owner before them should describe it, provided, he knows that treasure existed on his property during his ownership and so on. If no one finds the owner, it will become the property of the finder, provided, he also docs not know that it belongs to an existing Muslim or a Muslim of the past, otherwise, it should be dealt with according to the above mentioned relevant rules. The same applies if one finds a treasure on someone else's property which is at his disposal on account of leasing, etc. In this case too, the owner of the land has to describe it publicly and on finding the owner give it back to him, but if he can not find the owner, according to a necessary Ehtiyat, the owner before him has to describe it, provided, he knows that such treasure existed on his property. If no one can find the owner, it will become the property of the finder, unless he knows that it belongs to an existing Muslim or a Muslim of the past, in which case, it will also be dealt with according to the above mentioned relevant rules.
Rule 10. If one purchases a horse and finds some valuables in its stomach, the seller should describe it publicly (in order to fin(l the owner). If he cannot find the owner it will become his property. The same rule applies for other animals which were under the custody of the seller. If one purchases a fish and finds some valuables in it, it will become his property, and he will not need to describe it publicly. In all cases, it is not necessary to pay Khums because of the rules of treasure. They will simply be dealt with according to the rules of normal earnings.