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states abdulaziz sachedina, the scope of khums tax has included, ( ) booty (al-ghanima), ( ) objects obtained from the sea (al-ghaws), ( ) treasure (al-kanz), ( ) mineral resources (al-ma'adin), ( ) gainful earnings (arbaah al-makaasib, business profits), ( ) the lawful (al-halaal) which has become mixed
to medieval muslim scholars al-tusi and al-hakim (shia scholars), seven items were subject to khums % tax: [ ] al-ghanima, booty seized during a raid and the spoils of war. arbdh al-mdkasib, the profit or the surplus of the income. al-hardm, al-haldl, the legitimately earned wealth which has become mixed...
https://en.wikipedia.org/wiki/Khums