Rule 11. It is a necessary Ehtiyat to pay Khums on such valuables even if they are less than a dinar in value.

Rule 12 If such valuables are obtained by some instruments and not by diving, it is necessary to pay Khums for it according to Ihtiyat.

Rule 13. The valuables taken from large rivers will, evidently, also come under the rules of valuables taken from the sea by diving.

Rule 14. There is no objection about the taxability of coral, provided, it is taken out by diving. It is taxable even though it has been obtained from the surface of the water or sea-shore, according to Ehtiyat.