Can the Imam refuse to accept the Khums collected by the finder?
Chapter on Zakat on Gold and Silver
Al-Mughni
Book of Zakat
Primary text
The Imam is not permitted to refuse the Khums of Rikaaz once collected. This ruling is based on the principle that it is a right pertaining to wealth, and thus it cannot be refused to the obligated party, similar to Zakah or the Khums of Ghanimah, according to Al-Qadi.
Supporting text
Ibn Aqil argues that it is permissible for the Imam to refuse it or to return a portion of it to the finder, based on the narration that 'Umar returned some of it to the finder. Furthermore, since it is Fay', returning it or a part of it to the finder is permissible, akin to the land tax (Kharaj). This is the position of Abu Hanifah.