Yahya related to me from Malik from Ibn Shihab from Said ibn al- Musayyab and from Abu Salama ibn Abd ar-Rahman from Abu Hurayra that the Messenger of Allah ﷺ ,said, "There is a tax of a fifth on buried treasure."  

أَنَّ رَسُولَ اللَّهِ ﷺ قَالَ فِي الرِّكَازِ الْخُمُسُ  

Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz."  

قالَ، قالَ مالِكٌ: الأمْرُ الَّذِي لاَ اخْتِلاَفَ فِيهِ عِنْدَنا. والَّذِي سَمِعْتُ مِن أهْلِ العِلْمِ يَقُولُونَ: إنَّ الرِّكازَ إنَّما هُوَ دَفْنٌ يُوجَدُ مِن دَفْنِ الجاهِلِيَّةِ. ما لَمْ يُطْلَبْ بِمالٍ، ولَمْ تُتَكَلَّفْ فِيهِ نَفَقَةٌ، ولاَ كَبِيرُ عَمَلٍ، ولاَ مَؤُونَةٌ. فَأمّا ما طُلِبَ بِمالٍ، وتُكُلِّفَ فِيهِ كَبِيرُ عَمَلٍ، فَأُصِيبَ مَرَّةً، وأُخْطِىءَ مَرَّةً، فَلَيْسَ بِرِكازٍ.