On which things, Khums and Zakat must be paid?
Khums must be paid in seven categories:
Work income /business profit,
Halaal and Haraam monies,
Gemstones obtained from the sea through diving,
Spoils of war,
The land that a Thimmi Kafir buys from a Muslim, in this case the former must pay the Khums for it.
Zakat is paid on nine items as given in the book mentioned above:
Raisins/Currents/Sultana — these four categories are known as the four crops
Sheep — these three categories are known as the animals
Silver — these two categories are known as the currency