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Bayhaqi Q7636 — The zakah of mines, and those who said a mine

لِقَوْلِ النَّبِيِّ صَلَّى اللهُ عَلَيْهِ وَسَلَّمَ: " الْمَعْدِنُ جُبَارٌ وَفِي الرِّكَازِ الْخُمُسُ " فَفَصَلَ بَيْنَهُمَا فِي الذِّكْرِ وَأَضَافَ الْخُمُسَ إِلَى الرِّكَازِ..
Because of this saying of the Prophet (peace and blessings be upon him): "The mine (the blood of one who falls into it and dies) is without liability, and in rikaz (buried treasure) there is one-fifth (khums)."
So he (peace and blessings be upon him) distinguished between the two in what he mentioned, and he attributed the khums (one-fifth) to rikaz.
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / Q7636