لم يشرع الخمس إلا في الغنيمة، والعنبر ليس من الغنائم
Khums is legislated in relation to spoils, while ambergris is not classified as such spoils.
This reasoning emphasizes identifying the legally relevant category instead of relying simply on “water has no khums, so nothing resembling water has khums.” If the levy is tied to a particular class of property, the question is whether the disputed item belongs to that class.
The conclusion is therefore discussed in terms of the levy’s basis, its subject matter, and legal evidence rather than casual physical similarity.