There is one-fifth levy on five things: treasures, mines, what is extracted from the sea; and booties.” Ibn Abi Umayr forgot the fifth.The compiler of the book - may God be pleased with him - said, “I think that the fifth item which Ibn Abi Umayr had forgotten is what a man inherits, but knows that it consists of both legally earned and illegally earned wealth and he doesn’t know the owner of what is illegally earned. Also the illegal property is not exactly known. That is why he pays the one-fifth levy on it.”