Muhammad ibn al-Hasan al-Saffar, from Ahmad ibn Muhammad, who said: Some of our companions narrated to us, raising the hadith, saying: “The fifth (khums) is taken from five things: treasures (kunuz), minerals (ma‘adin), diving (ghaws), the booty (maghnam) over which fighting takes place, and he did not remember the fifth (category). And whatever comes from a conquest over which fighting did not take place, and against which neither horses nor riding camels were driven forward, except that our companions come to him and make a transaction with him concerning it, then whatever he makes a transaction with them upon, whether half, or a third, or a quarter, or whatever share is assigned specifically to him, then no one has any right in it except what he gives from it. And the depths of valleys, the tops of mountains, and every dead land, they belong to him. And this is the saying of Allah سبحانه وتعالى, the Exalted: ‘They ask you concerning the spoils (al-anfal),’ meaning that you should give them from it. (Surah Al-Anfal 8:1) He said: ‘Say: The spoils (al-anfal) belong to Allah سبحانه وتعالى and the Messenger صلى الله عليه وعلى آله وسلم.’ And it is not: ‘They ask you about the spoils (al-anfal).’ And whatever belongs to the towns, and the inheritance of one who has no heir, then it belongs specifically to him. And this is the saying of Allah سبحانه وتعالى, Mighty and Majestic: ‘As for gains granted by Allah سبحانه وتعالى to His Messenger صلى الله عليه وعلى آله وسلم from the people of (other) lands.’ (Surah Al-Hashr 59:7) As for the fifth (khums), it is divided into six shares: (Surah Al-Anfal 8:41) A share for Allah سبحانه وتعالى, A share for the Messenger صلى الله عليه وعلى آله وسلم, may Allah سبحانه وتعالى bless him and his family, A share for the near relative, A share for the orphans, A share for the needy, And a share for the sons of the road (wayfarers). So that which belongs to Allah سبحانه وتعالى and to the Messenger of Allah صلى الله عليه وعلى آله وسلم, may Allah سبحانه وتعالى bless him and his family, the Messenger of Allah صلى الله عليه وعلى آله وسلم has the greatest right to it, and therefore it belongs specifically to him. And that which belongs to the Messenger صلى الله عليه وعلى آله وسلم belongs to the near relative and the proof (al-hujjah) in his time; therefore, half belongs specifically to him, meaning the Imam عليه السلام. And the other half is for the orphans, the needy, and the sons of the road (wayfarers) from the family of Muhammad صلى الله عليه وعلى آله وسلم, peace be upon them, those for whom charity and zakat are not lawful. Allah سبحانه وتعالى compensated them, in place of that, with the fifth (khums), so he gives it to them according to the measure of their sufficiency. If anything remains after their needs have been met, then it belongs to him. And if it falls short for them and does not suffice them, he completes it for them from himself. Just as the surplus belongs to him, likewise the shortfall becomes binding upon him.”