Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.053.
Section : Zakah on Wealth Extracted from the Sea. Most scholars stipulate that zakah is not payable on anything extracted from the sea, such as pearls, corals, chrysalite, cachalot ambergris, fish, and so on. There is, however, a report from…