Khums is obligatory on

1: Khums is obligatory on the following things:

1.     Profit or gain from earning.

2.     Minerals.

3.     Treasure trove.

4.     Amalgamation of Halal wealth with Haraam.

5.     Gems obtained from the sea diving.

 

This law is according to Aayatullah Sistani's Fatwa.