The Islamic tax is applicable to the seven items below:
- The surplus of the annual income.
- Minerals
- Treasures
- The spoils of war.
- The precious stones obtained from sea by diving.
- The lawful wealth which is mixed with an unlawful one.
- The land which a dhimmi (a non-Muslim living under the protection of an Islamic Government) buys from a Muslim (in accordance with the criteria and conditions mentioned in the comprehensive books of Jurisprudence).
- Tawdheeh ul Masaail, problem 1751