KHUMS [20% TAX]

Rules of Paying Khums Out of Gift, Present, Bank Prizes, Dower [Mahr], And Inheritance

Question 868; Are gifts and id presents subject to khums?

A: Khums does not apply to gifts or id presents, but as a precaution khums should be paid from their remainder after the annual expenditure.

Question 869: Is khums applicable to the prizes given by the banks and interest-free loan institutions to their customers? And what is the rule regarding cash gifts one receives from acquaintances and relatives?

A: Khums is not obligatory on awards and gifts, provided they are not a significant amount.However,the obligatoriness of khums on sizable prizes and gifts is not improbable.

Question 870: Does khums apply to the excess over annual expenses remaining out of the sums of money paid by the Martyrs' Foundation to a martyr's family?

A: Khums is not obligatory on gifts paid to the honored families of the martyrs by the Martyrs' Foundation.

Question 871: Is the maintenance that is paid to a person by his father, brother, or a relative, considered gift or not? If the donor has never paid khums on his assets, is it obligatory for the receiver to pay khums for the gift he receives from the donor?

A: The application of the terms 'gift' and 'present' depends on the donor's intention, and if the receiver is not certain whether the money gifted to him is subject to khums, he is not required to pay its khums.

Question 872: I have given my daughter a residential flat as a parental wedding gift [jihaz]. Is this flat subject to khums?

A: You do not have to pay khums on the flat you gave to your daughter as a gift, provided it is normally considered proportionate to your status.

Question 873: Is it permissible for a person to give money to his wife before the end of his fiscal year while knowing that his wife will save the money in order to buy a house in the future or to acquire some of their necessities?

A: He is allowed to do so, and he is not required to pay khums on the gift he gives to his wife, provided the amount is normal for his status and corresponds to comparable cases; but it is not allowed if his intention was to avoid khums.

Question 874: In order to avoid khums from pertaining to their assets, a husband and wife gift each other their annual gains prior to the end of their fiscal year. Please explain the rule concerning their liability to khums.

A: They are not exempted from the obligatory khums by this type of gift, unless it does not exceed what is considered within normal practice for their status.

Question 875: A person deposited an amount with a Hajj travel agency in order to perform mustahabb Hajj, but he died before he could visit the House of God, the Exalted. What is the ruling concerning this money? Is it to-be spent for performance of Hajj on his behalf, and is it subject to khums?

A: The value of the Hajj travel documents obtained in exchange for the money deposited with the Hajj agency is considered part of his inheritance, and if is not permissible to spend it in performing Hajj on his behalf of the deceased, as Hajj was not obligatory for him. The money is not subject to khums if what he had already paid for his Hajj journey from an income exempt from khums, whether it was for the cost of Hajj or hiring someone else to perform it on his behalf at the time he paid for this journey according to the agreement between him and the Hajj travel agency, for the money was spent at the time by the deceased as part of his annual expense.

Question 876: An orchard belonging to someone was transferred to his son as a gift or by the way of inheritance. It was not of much value at the time it was gifted or inherited, but its market present value at the time of sale is different from its previous value. Is the excess amount resulting from the price increase subject to khums?

A: Inheritance and gifts are not subject to khums, nor the money earned from their sale, even if their value increases.

Question 877: An insurance company owes me an amount in lieu of medical expenses, and I will receive it one of these days. Is this amount subject to khums7

A: Khums does not apply to insurance money.

Question 878: Is khums applicable to the money that I have set aside from my monthly salary to purchase wedding furniture in future?

A: If you have set aside the money from your monthly income, you must pay its khums at the end of the year, even if it is necessary to buy the wedding furniture.

Question 879: It is mentioned in the Tahrir al-Wasilah that a woman's mahr [dower] is not subject to khums, but it does not specify whether it is for a dowry that is prepaid or deferred. Please explain the matter.

A: There is no difference between prepaid and deferred dowry, or between cash and commodities, in this case.

Question 880: The government gives id bonuses to the employees in the form of commodities, some of which remain unused till the year's end. Considering that the employees' id bonus is not subject to khums, nevertheless, as we make partial payments for these commodities, it implies that it is not fully a gift, but something bought at a reduced price. Should we pay khums for the amount we have paid for it or should we calculate its total worth on the basis of its market value? Or is it that it is not subject to khums at all because it is an id gift?

A: Under the assumption in the question, it is obligatory to pay khums on the remaining commodities pay khums on ist actual value.

Question 881: While he was alive, a person recorded the amount of khums he owed in his diary and he was determined to pay it. After his death, his entire family, with the exception of one daughter, declined to pay the due khums, and they are using the legacy for their own use and the deceased's expenses, as well as other things. Please explain your opinion regarding the following matters:
1) What is the rule concerning the right of the son-in-law (brother-in-law) or one of the heirs to dispose the deceased's movable and immovable assets?
2) What is the rule concerning consuming food at the house of the deceased, in relation to his son-in-law or any of the heirs?
3) What is the rule regarding the money and food spent by the said persons?

A: If the deceased has provided in the will that part of his money is to be paid for khums, or the heirs were certain that the deceased owed an amount of khums, they are not permitted to dispose the legacy unless the heirs carry out the deceased's will or pay the khums he owed. Their dispositions in the legacy before fulfilling the will or paying off his debts are considered usurpation in relation to the amount of the will or debt, and they are liable in regard to their past dispositions.

Paying Khums on Loan, Salary, Liabilities, Insurance, And Retirement Pension

Question 882: I possess an amount from the gains of an annual income that is subject to khums and, at the same time, I owe some money. The question is, can I exclude the amount I owe from the gross gains of the annual income, given that the loan was used to buy a personal car?

A: The debt pertaining to a loan acquired to buy the car is not exempt from the gains of annual income.

Question 883: Is it obligatory for employees having a surplus remaining after their annual expenses to pay khums, considering that they owe money in the form of cash or installments?

A: If the debt incurred during the year was for annual expenditure of the same year, or to purchase on credit some necessities for the same year, it is exempt from the remaining income. Otherwise, the remaining income is liable to khums.

Question 884: Is a loan acquired for making hajj al-tamattu' subject to khums? And should one use the balance for Hajj after khums is deducted?

A: One is not required to pay khums on loaned money.

Question 885: I have paid an amount to a housing company over a period of five years for the purpose of purchasing a piece of land to build a house for myself. However, till now no step has been taken to deliver the land, and so I want to withdraw my money from the housing company. As I had obtained a part of that amount on loan, another part came from the sale of the house rug, and the rest from the salary of my wife, who is a teacher, please respond to the following two questions:
1) If I recover the money and spend it exclusively for buying property, a land or house, would it be subject to khums?
2) What amount of it is subject to khums?

A: There is no khums on the money donated by your wife, nor on the amount you have borrowed. However, if you had purchased the house rug that you sold with gains in excess of the yearly expense, then the price of the carpet is subject to khums as per ahwat, under the assumption in the question, unless you need it for buying a house, so that if you pay its khums you would not be able to buy the needed house with the balance. In that case, it is not obligatory for you to pay its khums.

Question 886: Some years ago I acquired a bank loan and deposited it in my account for one year. I could not make use of the loan, but I had to pay monthly installments towards the loan. Is this loan subject to khums?

A: In the question, khums only applies to the amount of borrowed money you have paid towards loan installments from your yearly gains.

Question 887: I fixed my fiscal year to begin on June 26, right after receiving the salary of the month of June. The khums on the remaining cash and food items in the house was 810 tumans. As I have an outstanding debt on the house and I will remain indebted for 12 years, please enlighten me in regard to my liability to khums.

A: The loan installments for constructing a house and similar things may be made from your yearly gains. But, if not paid, they are not exempt from the year's gains. The gains until the end of the year are subject to khums.

Question 888: Are the books bought by a student subject to khums if he does not have any source of income and buys them with his father's money, or with a loan given to university students, and if his father has not paid khums on the money used to purchase the books?

A: The books that he buys with the loan money are not subject to khums. Similarly, those that were purchased with the money given to him by his father, unless he is certain that this particular money was liable to khums, in which case he should pay its khums.

Question 889: If a person borrows an amount of money and is not able to pay off the loan before his fiscal year, should khums be paid by the lender or the borrower?

A: The borrower does not have to pay khums on loan money. However, in regard to the lender, if the money loaned was from his annual gains prior to paying khums, and he collects his money from the borrower before the end of his fiscal year. he has to pay khums on that money. If he is unable to collect the money before his fiscal year, he does not have to pay khums now. He should wait until he receives the money, when he will have to pay its khums.

Question 890: Are those who receive retirement pensions required to pay khums on their annual salaries?

A: If the retirement pensions were deducted from monthly salary during employment and work, and paid out later after retirement, then the annual gains of the year of receipt are liable to khums.

Question 891: Would the amount of monthly salaries of prisoners of war, paid by the government of the Islamic Republic to their parents during the time of their captivity, be subject to khums if it is saved in a bank, given that if the prisoners were free they would have spent the money?

A: The said money is not subject to khums.

Question 892: I owe an amount of money, and at the year's end the lender has not asked for its repayment. At the same time I have an amount from my yearly savings, giving me the ability to pay off my debt. Is this loan excluded from the annual saving or not?

A: A debt incurred for annual living expenses, whether by borrowing or buying necessities on credit, is excluded from annual gains and there is no khums on the equivalent out of the yearly gains. But if the debt is not incurred for the sake of annual living expenses or was incurred in previous years, it may be paid out of the annual gains. However, if it is not paid off at the year's end, it is not excluded from the gains.

Question 893: Is the amount left after a person's annual expense liable to khums if he is in debt at the year's end and has the opportunity to pay off the debt in several years?

A: Whether the debt is due immediately or deferred, it is not exempt from the annual gains, unless it was incurred for the purpose of the year's expenses, whereat it would be exempt from khums which also does not apply to its equivalent from annual gains.

Question 894: Is insurance money paid by insurance companies to the insured as a result of loss or injury subject to khums?

A: Khums does not apply to insurance money paid by insurance companies to the insured.

Question 895: Last year I borrowed some money and bought a land, anticipating the value of the land to appreciate and planning to sell it along with my present house, to be able to solve my housing problem in the future. Now, at the year's end, can I exclude that loan from the last year's gains and is khums applicable to it?

A: On the assumption that the money borrowed is used to buy a land with the intent of selling it in future, the borrowed sum is not exempt from the annual gains of the year in which it is borrowed. The entire amount of the yearly gains after deducting living expenses is liable to khums.

Question 896: I borrowed from a financial institution an amount of money whose due date is after my fiscal year. I am apprehensive that if I do not pay off that money this year, I will not be able to do it next year. What is my obligation in regard to paying khums at the year's end?

A: If you spent the annual gains to pay off the debt before the year's end, and the loan was not for a capital increase, it is not liable to khums. But if the loan is for increasing the capital or you want to keep the annual gain to pay off the loan after the end of the year, then you must pay its khums.

Selling House, Means of Transportation, And Lands

Question 897: Is khums applicable to a house constructed some time ago by the money with unpaid khums? Assuming that its khums is obligatory, does the appropriate khums correspond to its current value or to the value of the money spent on its construction?

A: If it is not a house one lives in, and was built with money liable to khums and spent to purchase building materials and pay wages, then it is obligatory to pay ifs khums according to its fair current price. But if it was built with loan money and credit, and he paid off the debt with money liable to khums, then he is not liable to khums except on the amount spent to pay off his debt.

Question 898: I had sold my apartment in order to purchase another.

Later, I leamt that the price of the apartment was liable to khums. However if I pay its khums I will have no means to buy another apartment, and moreover before selling the apartment I needed money to furnish it. What is the ruling in regard to this matter?

A: If the price of the apartment sold is spent in the same year that the needed house is purchased or spent on other necessary expenses, it will not be subject to khums.

Question 899; Recently, I sold my residential apartment and this transaction took place at the end of my khums fiscal year. While I see that I am liable to fulfill my religious obligations, I face a problem in the present circumstances. Please enlighten me regarding this matter.

A: If the house was originally purchased with money exempt from khums, the money from its sale is not liable to khums. Also, if the money from its sale is spent for living expenses of the same year, such as buying a house one needs to live in or one's necessities and supplies, then it is not liable to khums.

Question 900: I own an unfinished house in a town, but I do not need it since I am living in government provided housing. I want to sell it to buy a car for personal use. Is its price liable to khums?

A: If the mentioned house was bought or built from the annual gains in the same year from the account pertaining to living expenses and housing, there is no khums on its sale proceeds if it is spent for living expenses in the year of its sale. Otherwise, as per precaution, it is obligatory to pay its khums.

Question 901: I had purchased some exterior doors for my house, and as I did not like them I sold them two years later, and I put the money in an aluminum company account for assembling new aluminum doors at the same price to replace those I had sold. Is khums applicable to that money?

A: If the proceeds from the sale of the doors mentioned in the question were spent in the same year to purchase new doors for the house, it is not liable to khums.

Question 902: I paid 100,000 tumans to an agency for acquiring housing land in the future. One year has elapsed on that money, part of which is mine and the rest was obtained through a loan, some of which I have paid off. Is khums applicable to this money and to what extent?

A: If the purchase of the land to build the house one needs is not feasible without making deposits in advance, then you are not required to pay khums on the money you have already paid, even if it was from your annual gains.

Question 903: If a person sells his house and deposits the money in bank to profit from its dividends, what is the ruling at the year's end if this money is saved until he acquires a house?

A: If the house is built or bought with the annual gains during the year in order to live there and from his annual expense account, it is not liable to khums if he spends the sale proceeds for his living expenses in that year. Otherwise, as per precaution, he is required to pay its khums.

Question 904: 1) Does khums apply to the deposit that is paid to rent a house through mortgage [rahn]?
2) Does khums apply to the money gradually saved with the intent to buy a house or car?

A: The money saved for the purchase of necessities of life, if it^s from one's annual gains at the year's end, is subject to khums. But as for the money that is paid to the owner of the house from one's annual gains as a loan, it is not liable to khums as long as is not received from the borrower.

Question 905: A person has a private car that he bought from his gains in the course of the year. He sells it a few years later during his khums fiscal year, and uses part of its proceeds to pay off a car loan for a car purchased prior to selling the first car. Another part of it was deposited in the bank to pay off his tax arrears of previous years, paid in the form of monthly installments, and he deposited another portion in the bank for investment purposes. In this case:
1) Does khums apply to the entire sale proceeds of the car?
2) Would the amount of the loan paid for the purchase the present car be deducted?
3) Would the entire car loan and the taxes, or at least the installments of one year, be exempted from khums, the rest being liable to khums?

A: If the money obtained from the sale of the car is spent in the same fiscal year to pay off one's debts etc., then it is not liable to khums. But the money deposited in the bank for investment purposes or to pay off tax arrears in the future, is liable to khums at the year's end, as per precaution.

Question 906: I bought a car several years ago, and at the present time it is might sell for a price several times more than what it was purchased for. As khums was not paid on the money spent to acquire it, and I am planning to buy with its proceeds a house to live in, does khums apply to the entire amount once I receive it, or does it apply only to the money that I paid to buy the car? Furthermore, would the balance, that is, the difference of the sale value over the original price of the car, be considered at the year's end as part of the gains of the same year the car is sold, if the money was not spent on living expenses subject to khums?

A: If the car was a part of your necessities [ma 'unah] and purchased out of the annual gains during the year from the expense account, then there is no khums on ifs sale price if it is spent in the same khums year for ma'unah, including the needed house and so forth. Otherwise, as per precaution, you are required to pay khums on the proceeds at the end of your fiscal year. But in case the car was used for work and acquired on credit or bought with a loan and then you paid off its debt from the gains of annual earnings, then you have only to pay khums on the money spent to pay the debt. But if you had bought it with the gains of your annual earnings, then you have to pay khums on its entire price on the day of the sale.

Question 907: I owned a very modest house, but for some reason I decided to buy another house. Due to debts I was forced to sell the car which I use and borrow some money from the provincial bank and interest-free loan institution in our city to pay for the house. As the sale of the car occurred before the beginning of my khums fiscal year, and I spent the money obtained from its sale to pay off a part of my debts, does khums apply to the money obtained from the sale of the car?

A: Under the assumption in the question, you do not have to pay khums on the money obtained from the car's sale.

Question 908: When a house, car, and other necessities that a person or his family needs and which were purchased from the annual gains are sold on account of a necessity, or to replace them with items of superior quality, what is the ruling in regard to khums?

A: If the money from the sale of one's necessities of life is spent as part of one's living costs in the same khums year, it is not liable to khums. Otherwise, as per precaution, one has to pay its khums at the start of his fiscal year, unless the remainder that he wants to spend in the next year for living expenses is not sufficient; in which case it is not liable to khums.

Question 909: A religious person sells his private car or house in order to replace them with better ones, but he had to put in more money for the new purchase. What is the ruling in regard to its khums?

A: If the sale proceeds of his necessities of life were spent as part of his living expenses in the same khums year, he is not liable to its khums. But if there is any money left until the end of the year, then as per precaution, he has to pay its khums, unless, after paying khums, the balance is not adequate to meet his living needs for the next year.

Question 910: If a house, car or other necessities, bought with money whose khums was paid, for personal use, not for the sake of business or making money, are later sold for some reason, is the increase in the market value subject to khums?

A: There is no khums on the profit resulting from increase in value under the assumption in the question.

Treasure, Spoils, And the Halal Property Which Is Mixed With A Haram One

Question 911: What is your opinion concerning a treasure that someone finds in his own land?

A: If he does not suspect that the treasure found belonged to the previous owner of the land, it belongs to him, and he must pay khums on that if it exceeds 20 golden dinars or 200 silver dirhams, which are equivalents in respect of value. This is if no one prevents him from retaining what he has found. But if the government or others prevent him and forcibly seize it, and what remains with him out of what he had found is equal to the value of the aforementioned nisab [the minimum shar 'i quantity], then khums applies only to that. Otherwise he is not liable to khums for what was seized from him.

Question 912: If a number of silver coins one hundred years older than the time of their burial are found in a building owned by someone, do these coins belong to the owner of the building or to his legal successor, for example the purchaser?

A: Its rule is the same as the one pertaining to treasure, mentioned under the previous question.

Question 913: We have a question and it is as follows: Certainly the payment of khums on extracted minerals is obligatory at the present time, as the obligatoriness of khums on minerals is considered one of the definitive ahkam by our major jurists. The government's mere funding of the municipalities and the Muslim citizenry does remove the obligation to pay khums, since mining is either carried out primarily by the government and then its income spent on citizens, in which case it is like a person who extracts the minerals and gives as a gift or as charity to another person. This is also covered by the generality of the proofs regarding khums, as there is no ground for limiting their application. It is as if the government extracts the mines as the people's representative, and in reality it is the people who are the excavators, and this is like any other form of attorneyship in which khums is incumbent upon the authorizer or on the authority in charge of the people. In this case either the authority himself would be the excavator, or regarded as a representative if the authorizer is considered the actual extractor In any case, there are no grounds for excluding the excavated minerals from their general rule that when the quantity of mined minerals reaches the nisab, it is liable to khums, unlike the gains, which may be spent or given as gift, and counted as part of the annual expense and thus exempted from khums. What is your opinion concerning this important issue?

A: Among the conditions for the minerals' liability to khums is that mining should be done by a person, or persons in partnership, and that every person's share should reach the nisab, so that he may own what he has extracted. As the minerals which are extracted by the government are not privately owned by any person or persons, though they are property in a sense, the condition for liability to khums is absent. On this basis, there are no grounds for the State and the government to be liable to their khums. Of course, the minerals that are extracted by a private person, or persons in partnerships, are liable to khums when the share of each one them, after deducting the extraction and refining expenses, reaches the nisab, which is 20 dinars or two hundred 200 dirhams or equivalent.

Question 914: If haram money gets mixed with a person's own money, what is the rule concerning such money and how can it be made halal? And what must he do if he knows it was haram or does not know it?

A: If he is certain of the existence ofharam wealth within his assets, but does not know the precise amount and cannot identify its owner, the way to make it halal is to pay its khums. But if there is any doubt that his money is mixed with haram, then he is not liable to anything.

Question 915: Before the beginning of the shar'i fiscal year, I loaned someone some money, and the said person intends to invest that money and its profits will be split between us. As this money is not in my possession at the present and I have not paid its khums, what is your opinion in this regard?

A: If you have loaned the money, you are not presently liable to pay its khums, which should be paid at the time you receive it. But in this case, you are not entitled to receive anything of the profit made by the borrower, and if you demand anything from him it is usury and prohibited. But if you had given him the money to use it as a capital in a muzarabah deal, then you two would be partners sharing the profits according to the agreement, and you are required to pay khums on the capital.

Question 916: I am a bank employee, and one of the prerequisites of my employment is that I am compelled to deposit 500.000 tomans with the bank (of course, this money is kept in my name in a long-term savings account and I receive its interest every month). Is it obligatory to pay khums on this money, considering that this money has been deposited with the bank for four years?

A: The deposited money is not subject to khums as long as you are not able to withdraw or take possession of it.

Question 917: The banks have a method for depositing money which makes it inaccessible to the depositor. It is in fact kept in his bank account with a particular method of computation. Is khums applicable to that money?

A: If the money deposited in the bank was part of the annual gains and one is able to withdraw it from the bank at the start of his fiscal year, then its khums is obligatory at the beginning of the year.

Question 918: Is khums obligatory for the house tenant or the landlord concerning the money that the tenant places with the landlord as rahn?

A: If the money is from the annual gains of the depositor then its khums is obligatory on the tenant after the landlord returns it. But the landlord, who takes it as a loan, is not liable to its khums.

Question 919: Will the delayed payment of the employees' several years' salaries by the government be considered as part of the same year's annual gains (i.e., the year of receipt) and be liable to khums at the start of the fiscal year? Basically, does khums apply to this money?

A: On receipt, this money would be considered as part of the annual gains of the year of receipt, and its excess over the year's expenditure is liable to khums.

Personal Expenses [Ma'unah]

Question 920: Someone has a personal library whose books he uses off and on. However, several years pass before he uses it again, but it is likely that he may use it in the future. Does khums apply to it in the period that he did not use its books? Is there a difference in respect of liability to khums whether the original purchaser of the books is he himself or his father?

A: If he needs them for future reference, and their quantity is normal for a person like him, then khums does not apply to the books, even if he does not use them for long periods. They are not liable to khums, irrespective of whether they were inherited or received as gift from parents or others.

Question 921: Is the gold a husband buys for his wife liable to khums?

A: If it is in a quantity normal for his status, it is not liable to khums.

Question 922: Is khums applicable to the advance payment made for j purchasing books at the International Book Fair, as the books have not been delivered yet?

A: If the books are needed by him, and in a quantity normal for a person like him, the advance paid is not liable to khums if their acquisition depends on prepayment.

Question 923: A person owns a second piece of land, which is normal for his status and needs, as he has a large family, though he would not be able to build on it during his khums year or to complete the construction in one year. Does he have to pay khums?

A: There is no difference between needing to build one house or several houses for one's needs in respect of exemption from khums. The criterion is a person's need in accordance with his circumstances and status and his financial ability for gradual construction.

Question 924: If one has a complete service of house utensils, is it sufficient to use one of them for the whole set to be exempt from khums?

A: The criterion for exemption from khums for household necessities is the need for them in accordance with what is normal for one's status, even if they are not used for the entire year.

Question 925: If a household service or rug is not used for the entire year, but is necessary for guests, is it liable to khums?

A: They are not liable to khums.

Question 926: With reference to Imam Khomeini's (q) verdict concerning the bride' jihaz which she takes to her husband's house at the time of wedding, what is the rule if it is customary in a certain region that the groom's family is responsible for providing the household furnishings and other necessities, which are procured gradually over a year?

A: If the procurement of furniture and future necessities is normally considered a part of their expenditure [ma 'unah], and there is no other way of acquiring them apart from gradual purchase, it is not liable to khums.

Question 927: Does the use of one volume out of a several volume set, such as Wasa 'il al-Shi 'ah, exempt the entire set from khums, or one is required, for instance, to read a page out of each volume?

A: If the whole set is needed, or if obtaining one volume requires buying the entire set, then it is not liable to khums; otherwise khums is obligatory on volumes that are not presently needed, and the mere reading of a page out of each volume does not exempt them from khums.

Question 928: The medical insurance company has reimbursed the cost of medicines bought in middle of the year from annual earnings, and if the medicines remain until the end of the khums year without becoming unusable, are they liable to khums?

A: If they were purchased for use at the time of necessity and might be needed again, they are not liable to khums.

Question 929: If a person does not own a house for living, and he saves money in order to pool sufficient funds for purchasing a house, is it liable to khums?

A: The money which is saved from annual earnings is liable to khums at the year's end even if it is intended for future living expense.

Question 930: My wife weaves rugs and the capital involved in rug weaving belongs to us. For this purpose we obtained a part of the funds through loan, and only a part of the rug has been woven till now when my khums year has already ended. Would khums be applicable to the portion that has been woven when the rug is completed and sold, if I intend to use its sale proceeds for household necessities? What is the rule regarding the capital?

A: After excluding from the sale price of nig the portion of the capital acquired on loan, the rest would be considered part of the earnings in the year it is sold. However, if it is spent for living expenses in the year the rug is completed and sold, it will not be liable to khums.

Question 931: My sole possession is a three-story house and each floor consists of two rooms. I reside on one floor and the other two are occupied by my children. Is this building liable to khums during my lifetime? Would it be liable to khums after my death, so that I may direct the heirs in my will to pay it after my death?

A: You are not liable to khums on the building, under the assumption in the question.

Question 932: What is the procedure for calculating the khums on household items?

A: The items that endure despite use, like rugs etc., are not liable to khums. But the surplus of daily consumable goods, such as rice, oil, etc., that remains at the year's end is liable to khums.

Question 933: Someone owns a piece of land, but he does not have his own house to live in. He acquired a land with the intent to build a house for himself, but did not have sufficient funds to build it. A year has passed and it has not been sold. Is it liable to khums? If it is, should he pay khums on its purchasing cost or on its present value?

A: If he acquired it from the annual gains of the same year that he bought it to build his needed house, he is not liable to pay its khums.

Question 934: In the preceding question, if he starts the construction but it is not completed until the end of his khums year, is the money spent on the building materials liable to khums?

A: It is not liable to khums, under the assumption in the question.

Question 935: Someone adds an additional floor to his house for the future accommodation of his children. He occupies the first floor and he would not need the second floor until some years later. Is he liable to khums on the amount spent in constructing the Isecond floor?

A: If building the second floor is for the future accommodation of one's children, and is normally considered part of annual expense in accordance with his status, the money spent is not liable to khums.

Question 936: You have stated that khums is not obligatory on anything which forms part of one's expenditures [ma'unah]. On this basis, if a person who does not own a house for living, possesses a piece of land for the past year or more, and he does not have adequate funds for its construction, why is it not considered part of his annual expenditure? Please explain, may God reward you.

A: If the land is intended for building the needed house, it is indeed considered part of the annual expenditure and does not require khums. But if it is intended for sale and for using its proceeds to build a house, it is liable to khums if it is part of the annual gains.

Question 937: The beginning of my khums year coincides with the beginning of the sixth month of the solar year, and the university and school exams are usually held in the second or third month of the year. We receive an overtime payment for conducting the tests six months later. Is the compensation for work performed prior to the start of the khums year and received after the end of the khums year liable to khums? Please explain.

A: It is considered part of the gains of the year of receipt, not of the year of-work. If it is spent for living expenses of the year of receipt, it is not liable to khums.

Question 938; At times we purchase house appliances, such as a refrigerator, at a lower price than its market value. These appliances will be necessary in the future, after marriage. Considering that these things will cost us many times their current cost if bought later, after marriage, and they are now kept unused in the house, are they liable to khums?

A: If you have purchased them for future use with the money from annual gains, and they are not needed in the year of purchase, they would be liable to khums at their fair market value at the year's end. But if it is a normal practice to purchase them gradually and store them until needed, due to the inability to acquire them all at once when needed, and it is to an extent that is normal for your status, then if is considered part of the annual expenditure and is not liable to khums.

Question 939: Is the money donated to charitable causes, like helping schools, flood victims, and the people of Palestine and Bosnia, considered part of the annual expenditure? Should one first pay the khums on these donations, or they are not liable to khums?

A: These charitable donations are considered part of the annual expenditure for the year of contribution and do not require khums.

Question 940: Last year, we saved some money to buy a carpet. Near the last year's end, we visited shops. One of the stores promised to procure a suitable carpet to meet our requirement and taste. This continued until the second month of this year. As my fiscal year begins with the solar Hijri year, would this amount be subject to khums?

A: Khums is obligatory on the saved amount mentioned, as it was not spent to buy the needed carpet prior to the end of the khums year.

Question 941: Several people have collectively established a public school. After the capital investment, some of the partners decided that the founding committee should take a bank loan to cover other expenses. The founding committee also decided that each partner should pay a certain amount every month to complete the investment capital and to pay off the bank installments. Considering that the institution has not yet entered its profit bearing stage, is the amount paid by each of the partners liable to khums? Does khums apply to the entire capital (the value of the institution)?

A: Khums is obligatory on each member in respect of his monthly payments towards contribution to the capital of the partnership, as well as on the initial share in the school's foundation. Once each member has paid khums on his share of the partnership's capital, the total capital is not liable to khums.

Question 942: For some years my employers are indebted to me. Would this amount be liable to khums on its recovery, or at the year's end?

A: If the money is not receivable during the khums year, it is considered part of the gains of the year of receipt. And if the amount is spent on the annual expenses in the year of receipt, it is not liable to khums.

Question 943: What is the criterion for exemption from khums of possessions that pertain to annual expenditure and which are acquired from the year's gains? Is it their being used during the year or their being needed during the year, even if they remain unused?

A: For items like clothing, rugs, etc. that are not consumable items, the criterion is need. But for consumable items that are daily necessities, such as rice, oil, etc., the criterion is their consumption, and any surplus of these over the year's consumption is liable to khums.

Question 944: A person buys a car for his family's comfort and needs with money whose khums has not been paid, along with the gains made during the middle of the year. Is he liable to pay khums on that money? And if he purchases the car to use for work-related purposes, or both, what would be the rule in that case?

A: If the car was intended for purposes related to his work and business, then the rule applicable to it is that of tools of trade in respect of liability to khums. But if it is meant for his daily living needs, and is considered a normal need for such a person, it is not liable to khums.

Mudawarah, Musalahah, And Khums`s Mixture With Other Things

Question 945; Some people have outstanding khums, and at present they are either unable to pay it or its payment would put them to severe hardship. What rule applies to them?

A: They are not relieved of the obligation to pay khums due to mere hardship caused by its payment. It is obligatory for them to pay it in any way they can, though it should be by reaching a settlement [mudawarah] with the authority in charge of khums, or his representative, to make the payments in accordance with their ability in respect of time and amount.

Question 946: I have a house with loan installments on it, and a place where I do business. In order to discharge my shar 'i duty, I have fixed a date for the beginning of my khums year. Would you please exempt me from the khums pertaining to the house, since it is the place where my family lives, though I shall make khums payments on my business place in accordance with my ability.

A: Khums does not apply to the residential house referred to in the question. However, the place of business is liable to khums, even though it should be in gradual payments, provided a mudawarah settlement is made with one of our authorized representatives.

Question 947: A person living abroad has not paid his khums. He has purchased a house with money whose khums has not been paid. At the moment, he does not have sufficient funds to pay the khums that he owes. However, he pays an amount in excess of his khums each year to compensate for his unpaid khums. Is this an acceptable procedure?

A: Under the assumption in the question, a mudawarah arrangement is obligatory concerning his khums liability, after which he must try to pay it off gradually, and the amount he has paid till now is acceptable.

Question 948: A person owes outstanding khums from the gains of several years of earnings, and he has not paid any khums. He also does not remember the amount of khums he has to pay. Now how can he discharge his obligation in respect of khums?

A: It is obligatory upon him to assess of all his possessions that are liable to khums and pay it. In cases of uncertainty, it is permissible to reach a compromise [musalahah] with the authority in charge of khums or his representative.

Question 949: I am a young person living with my family. My father does not pay his required khums and zakat, and he has even built a house with usurious money. The unlawfulness of the food that I eat at home is obvious. Considering that I cannot leave my family, please explain my obligation in this matter.

A: Assuming that you are certain that your father's assets are mixed with riba [usury], or that you know that he has not paid his obligatory khums or zakat, that is not sufficient reason for you to be certain of the unlaw fulness of what he spends and what you consume of his assets. As long as you are not certain of its unlawfulness, you are not forbidden from using them. Of course, if you are certain of the unlawfulness of what you are using from his assets, then that is not permissible for you, unless separation from your family and slopping living with them would cause haraj for you, in which case you are allowed to use their assets. However, you will be liable for khums or zakat on the items that you use and liable for those which belong to others.

Question 950: I am certain that my father does not pay his khums and zakat and I have reminded him in that regard. But he said, "We ourselves are in need of it, and so it is not obligatory on us to pay khums and zakat." What is the rule in this case?

A: If he does not have assets liable to zakat or to khums, neither khums nor zakat is obligatory on him, nor is it your obligation to investigate concerning the matter.

Question 951: We do business with some people who do not pay ikhums, nor do they keep an yearly account. We transact and trade with them and pay visits and dine with them. What is the ruling concerning this matter?

A: In case of certainty of presence of khums-liable money in the assets that you acquire from them through sale or purchase, or which you use while visiting them, it is not permissible for you to dispose them, and the transaction will be in the amount of outstanding khums in what you acquire from them through sale and purchase. Moreover, you must obtain permission from the authority in charge of khums or his representative. This is the case, unless refraining from associating with them and declining their food and use of their assets -would create an undue hardship, in which case you are allowed to use them. But you will be liable to khums on what you dispose of their assets.

Question 952: Is it obligatory to deduct khums from the amount saved to buy or build a residential house from the gains of earnings?

A: It is obligatory on the mukallafto determine its khums if his khums year expires before it is used for buying or building the house.

Question 953: If someone donates to a mosque an amount of money from khums-liable funds, is it permissible to accept this money from him?

A: If one is certain of presence of unpaid khums in the money donated, it is not permissible to accept it. But, if taken, it is obligatory to remit the amount of khums to the authority in charge of khums or to his representative.

Question 954: What is the rule on associating with Muslims who are not particular about religious affairs, especially prayers and khums? Is there a problem in eating in their houses? In case there is, what rule applies to someone who has done it several times?

A: There is no harm in associating with them if it does not imply endorsing their indifference to religious matters, unless avoiding their company would be effective in making them observant of religious matters. In that case, temporary disassociation is necessary for the sake of the duty to enjoin to good and forbid from evil [amr bil-ma 'ruf' and nahy anil-munkar]. As to using what belongs to them, such as their food, etc., if you are not certain that they are not liable to khums, it is not prohibited. Otherwise, it is not allowed without the permission of the authority in charge of khums.

Question 955: A friend has invited me on many occasions to dine with her. But I recently discovered that her husband does not pay khums. Is it permissible for me to eat at someone's place who does not pay khums?

A: There is no objection to dining with them as long as you do not know that the food that they serve is khums-liable.

Question 956: A person intends to assess his assets for the first time in order to pay their khums. What would be the rule in regard to the residential house that he has purchased if he does not know what money he had paid for it? And if he knows that he had purchased it with funds saved over several years, what would be the rule?

A: If he does not know how he bought it, as per precaution it is obligatory to reach a compromise [musalahah] about its khums on a certain amount with the authority in charge of khums. But if he had purchased it with money liable to khums, it if obligatory on him to pay khums on its present value, unless he purchased it with borrowed money and paid off his debt with the khums-liable money, in which case he must pay khums on the money he used to pay off the debt.

Question 957: A cleric in a town has collected a sum of khums money from the public. But it is difficult for him to deliver the original money to you or your office. May he transfer it through the bank, considering that the money will be received from the bank is not the same currency that he submitted to the bank in his town?

A: There is no problem in delivering khums money or other religious funds through a bank.

Question 958: If I purchased a land with khums-liable money, is it permissible to perform prayers on that property?

A: If the purchase of the land is with funds liable to khums, containing unauthorized khums money, it requires the permission of the authority in charge of khums, and it is not permissible to perform prayers on that land without his permission.

Question 959: If a buyer knows that a thing he has purchased is liable to khums and the seller had not paid it, is it permissible to use it?

A: Provided that the sold item contains khums, the transaction on the amount of unauthorized khums money depends upon the permission of the khums authority.

Question 960: A shopkeeper does not know whether or not the customer with whom he has dealings has paid khums on his money. Is he required to pay khums on that money?

A: As long as he is not aware of the presence of khums in, the money that he receives from the customer, he is not liable, nor is he required to investigate the matter.

Question 961: If four people, for example, put together a hundred thousand tumans in a partnership to invest in production, and one of them does not pay his khums, is partnership with him valid? Can they receive such a person's money (as an interest-free loan) for investing if he does not pay khumsl In general, if a number of people are partners, is it obligatory upon each one of them to pay khums on the profits independently, or should they pay it from their joint fund?

A: Partnership with a person whose capital is liable to khums and he has not paid the khums pertaining to his money, ., is unlawful to the extent of the khums amount. He must refer to the authority in charge of khums. It is not permissible to use the joint capital if some of the partners have not paid its khums. In the event that some of the persons draw profits from the joint capital, each one of them is liable to khums of his share in excess of his annual expenditure.

Question 962: What is my duty if my partners do not keep a yearly account?

A: It is obligatory on each one of the partners to pay the shar 'i liabilities of his share, in order to have a lawful access to their joint assets. However, if the rest of the partners are not paying their shar'i liabilities, and dissolving the partnership or withdrawing from the rest of the partners would impose undue hardship on you, then you are allowed to continue in your joint venture.

Capital

Question 963: A cooperative of employees in the department of education was founded in 1986. The company's capital was formed with the shares of a number of employees and each paid an amount of 100 tumans. Initially, the company's capital was small. But presently, due to increase in the number of members, the company's (working) capital has reached 18 million tumans in addition to the vehicles owned by the cooperative. The company's net profits are divided proportionally among the shareholders, and every shareholder can easily withdraw his share and settle his account with the cooperative. Since the khums of the capital and dividends has not been paid till now, as the president of the management committee, may I pay the khums pertaining to the company's account? Does it require the approval of the shareholders?

A: Paying khums on the partnership's capital and its profits is the duty of each shareholder in regard to his share in the total assets of the partnership. Taking charge of its payment by the chief of the management committee depends on obtaining the permission and authorization from the shareholders.

Question 964: A group of people want to establish a interest-free loan fund among themselves, in order to provide loans to each other in times of necessity. In addition to the initial contribution, every member is required to pay a monthly amount for increasing the capital. Will you kindly explain how each member is to calculate his khums'? Moreover, as the fund's capital is continually loaned out to the members, how is it possible to pay its khums]

A: If a person paid his share from the gains of his earnings after the end of his khums year, he must first pcy its khums. But if he paid his share during the fiscal year, then khums should be paid at the end of the year if he is able to withdraw the money. Otherwise he is not liable to khums unless he is able to withdraw it from the fund.

Question 965: Does an interest free loan fund possess an independent legal personality? If it does, are the proceeds from its profits liable to khums'? If it does not have an independent legal personality, how should it go about paying its khums'?

A: If the capital of the loan fund belongs to individuals who form a partnership, then each shareholder's profit is considered his persona/ property and he will be liable to its khums. However, if the capital of the fund does not belong to a person or persons, as when it belongs to a public endowment and the like, then the profits are not liable to khums.

Question 966: A group of twelve believers agree to deposit in a joint fund a certain sum of money (20 dinars, for instance) at the beginning of every month. Each month each of the members takes the amount and uses it for his private purposes, until it is the turn of the last person, which comes after 12 months, which means that he will receive only what he has contributed in that period, i.e. 240 dinars. Is he liable to pay khums on that amount or is it considered part of his annual expenditure? And if this person has a fixed date for the end of his khums year, and if part of the money that he received is still in his possession after the year' end, may he fix a separate fiscal year for this portion to avoid paying khums?

A: If the money he placed in the fund was from his annual income, and he receives it in that year to spend it for the same year's annual expenditure, then it is not liable to khums. But if the deposit was from the previous year's income, then he must pay khums on the amount he receives. But if what he receives pertains to the income of both the years, then each year has its own rule. And if the amount he receives is from the deposit made from the yearly income and it is in excess of that year's annual expenditure, then he may not specify a separate fiscal year for the excess amount to avoid its khums. He is required to fix one khums year for the year's total earnings and pay khums on the amount in excess of his expenditure for that year.

Question 967: I rented a house by way of rahn [security deposit] and paid the rahn amount. Am I liable to khums on the rahn money after the elapse of one year?

A: If it was from the gains of earnings, it will be liable to khums after recovery from the landlord.

Question 968: We require a big budget in order to undertake development projects, and it is difficult to pay the entire cost all at once. Therefore, we have established a development fond and make monthly deposits in this account. After collecting the capital, we spend it on these projects. Is khums applicable to this accumulated amount?

A: If the money paid by each person remains in his ownership until it is spent on the cost of the projects and is available for withdrawal from the fund at the end of his khums year, then he is liable to pay its khums.

Question 969: Several years ago I made an assessment of my possessions and fixed a khums year for myself. At that time, I had 98 heads of khums-paid sheep, together with some cash and a motorcycle. In the course of a few years due to gradual sale, the number of sheep was decreased and accordingly the money was increased. At the moment, the number of sheep is sixty, and I also have some cash. Do I have to pay khums on these assets or on the increase?

A: If at the present the combined value of the sheep and cash is more than the total value of 98 heads of sheep and the money whose khums was previously paid, then the excess is subject to khums.

Question 970: A person owns a property (land/house) liable to khums. Can he pay its khums from the annual gains, or must he first pay khums on the gains and then pay the khums from the remainder of the gains after khums is paid?

A: If he wants to pay the outstanding khums from the annual gains, he is required to pay their khums as well.

Question 971: We have accumulated some assets for the children of the martyrs from the profits of factories, farmlands, etc. which belonged to some of the venerable martyrs, through which they sustained their living, or from the accumulated pensions that the Martyrs' Foundation pays to the martyr's minor children. Occasionally, part of these assets is spent to provide for their urgent needs. Please explain if these profits and accumulated pensions are subject to khums, or should it be deferred until they grow up?

A: What was transferred as inheritance to the children of the illustrious martyrs from their fathers or is paid to them by the Martyrs' Foundation is not subject to khums. But as to the profits made out of the inherited assets, or out of the gifts paid to them by the Martyr's Foundation, which remain in their ownership until they attain the shar 'i age of maturity, it is obligatory on each of them, as per ahwat, to pay their khums after reaching the age oftaklif.

Question 972: Does khums apply to the money that one spends on investments and business transactions?

A: If the principal capital is from the gains of earnings, then it is liable to khums. But that which is spent in obtaining profits from the capital, that is, the costs of storage, transportation, weighing, middleman, etc. is excluded from business profits and is not liable to khums.

Question 973: Does khums apply to the principal capital and its profits?

A: If the capital is from one's trade earnings (including salary, etc.), it is liable to khums. The profits made through business in excess of the annual expenditure are liable to khums.

Question 974: If someone owns gold coins in a quantity reaching theT nisab, is it liable to khums, in addition to zakal?

A: If it is considered a part of the gains of earnings, it is subject to the rule of other types of gains in respect of liability to khums.

Question 975: My wife and I work at the ministry of education and she, regularly gifts me her monthly salary. I have spent an amount to obtain shares of a farming cooperative of the department of education employees, of which I am a member. I do not remember whether that amount was from my own salary or from my wife's. As the savings of my wife's salary at the end of my khums year are less than the total amount of her yearly earnings, is the amount mentioned liable to khums?

A: The money saved from your own salary is liable to khums, not the amount gifted by your wife. Similarly, the amount about which that you are uncertain whether it is from your own salary or from your wife's gift, is not liable to khums. However, as per ahwat, you may pay its khums, or compromise [musalahah] its khums for an amount of money.

Question 976: Is the money put in a bank as an interest-free loan for two years liable to khums?

A: All savings from annual gains are liable to khums once, and putting it in bank as an interest-free loan does not eliminate its khums. Of course, so long as one is not able to recover it from the borrower one is not liable to its khums.

Question 977: A person goes through a difficult time and puts his family through it to save some money or he has acquired a loan to help ends meet. At the end of the year, he has some money left over from the savings or has money remaining from the loan. Does khums apply to this money or not?

A: If that amount counts as the profit or savings of the year, then khums applies to it. As for the loan, there is no khums on that amount borrowed. However, if one is paying from one's annual profit or savings and an amount is left from that actual amount borrowed, then khums is applicable to that remaining amount.

Question 978: Two years ago I purchased a piece of land to build a house on it. If I save some money from my daily expenditure to build my house, then would khums apply to this amount at the end of the year?

A: If you are saving that from your annual income and the end of your khums year is reached, then khums relates to it. However, if that amount of money is converted into things which are necessary for the construction of your house, then there is no khums on it.

Question 979: I want to get married. I have some money invested with a person in a conditional sales contract, so as to meet my essential needs from it. While taking into account that at present I have developed a need for it and I am a student at university, is there any way that I can be excused from having to pay khums?

A: If the above mentioned income is from the profits of sales and it is in your possession up to the end of the khums year, then khums is related to it. There is no excuse available to pardon a per son when the time of khums is reached.

Question 980: Last year the Hajj committee purchased all the equipment from the pilgrims. I estimated the price of those things in the summer at 214,000 tumans. On top of that, during the previous year, I acquired a further 80,000 tumans. It must be pointed out that I have specified the date on which I shall pay my khums and that I always take khums out on my possessions. Furthermore, the extra things in question are necessary items. Is it necessary for me to pay khums at this paniculate moment on the above mentioned amounts? This is after taking into account that the price is considerably different.

A: If the above mentioned items were purchased by money on which khums has been paid, then there is no khums on it. If not, then it would be obligatory to pay khums on it.

Question 981: I am a shopkeeper and every year I do my accounts of all my stock and cash. There are some things which are not sold by the end of the specified khums year. Is it obligatory to pay khums on those items which have not been sold by that time or should the khums be paid when the things are sold?
However, if the khums is taken out on them prior to their sales, then how does one do the accounts for the following year?
Furthermore, if the items are not sold and their value changes, then what is the ruling regarding this situation?

A: khums is not obligatory on increased price of things which are not sold or a buyer is not found for them in a particular year. In fact the profits acquired from the sales of the things would count as profit for the following year. However, if the price of the items increased and you had a potential buyer for them and yet still you did not sell them, then khums would apply to the increased value of the items at the beginning of the new year.

Question 982: There is a property consisting of three floors and official records show that since 1973 it is owned by four people. The ownership is explained in the following manner:
3/5 of the property is owned by three children.
2/5 of the property is owned by the parents.
One of the floors is occupied by one of the children while the rest of the two floors are rented to help out the other two owners. This is when one of the two has no other place except for that house. Would khums be obligatory on both floors or not? Can both these floors be considered as part of the annual expenditure account?

A: That part of the building which is used to generate an income to run the affairs of the household, qualifies as the actual property in question. If it is being used as a business, then the profit from that transaction -will have khums related to it. However, if the property is an inheritance or acquired as a gift, then there is no khums associated to it.

Question 983: A person had a type of lentil on which khums is necessary and had taken khums out from it. During the year he used the lentil on which khums was accounted for, thereby not touching the new harvest. He would replace the old lentil with the new one and this he performed for several years. Would khums apply to that new lentil which was put in place of that which was eaten? If it is applicable, then does it apply to all of the quantity?

A: When he was using that lentil on which khums has been given, then he had no right to replace it with the new lentil. He cannot top up the reduced amount with the new lentil to exempt that amount from khums. Therefore, that amount of the new lentil which has been used would be free from khums. while that which remains at the end of the year would have khums related to it.

Question 984: By the grace of Allah, I withdrawn khums from my income every year. However, every time I find it difficult to calculate the amount to pay because of doubt which sets in while calculating. What is your instruction regarding the doubt.? Should I just calculate the khums on the cash I have and ignore the doubt?

A: If your doubt in the previous years related to the calculation of the income you had earned, then there is no validity in this doubt. Furthermore, you have no duty to pay khums a second time.

However, if the doubt relates to the savings from the income and whether it relates to the previous years in which khums had been given or the present year in which khums has not yet been given, then khums has to be paid. Otherwise, you would have to be absolutely certain that khums has already been paid for that amount.

Question 985: I purchased a pray mat for 10000 tumans by money on which khums was already paid for example. After a while I sold it for 15000 tumans. Would that increase of 5000 tumans count as a profit from sales and would it have khums related to it?

A: If the item was purchased with the intention of it being resold and it appreciates in value, then this would count as a profit. Khums would be obligatory on that extra amount after taking that year's expenditure into account.

Question 986: An individual specifies a new date of khums for each and every single profit he makes. Is he allowed to pay the khums for that profit that has reached its date of khums from that which has not?
Or can he pay from that profit he knows for sure that he will make in the following year? This is after taking in to consideration that he is absolutely certain about this amount will remain till the end of the year and not be used in his annual expenditure.

A: If it was permissible to allocate a date for each one of the profits, (then even in this situation) the person would not be permitted to pay khums on the profit of a year's trading with that of another year's.
However, it can only be possible if one has already accounted for a particular period's khums and with the remaining amount of money pays the khums in question.
As for the annual expenditure which has not been accounted for one is permitted to take it out from the income or wait until the end of the year.

Question 987: A person owns a property consisting of two floors. He lives in the upper section while renting out the lower'part. The owner takes some money from the tenant in the form of a loan and does not charge any rent to the person. Would this borrowed amount of money qualify for khums?

A: There is no religious legislature ruling regarding a free rented property and loan acquired on it from the tenant. Generally speaking, there is no khums appropriated to money borrowed by people.

Question 988: I have rented a property on a specified monthly rent from a trust to make a clinic. At the time when I made my request to rent that property, I was asked to make a payment. Would I| have to pay any khums for that amount of money? This is after taking into consideration that the money which I have paid is| no longer mine and I will never see it again.

A: If this lump sum was in the hands of a person for a period of a year, then khums would apply to it and it would be obligatory for one to account for it.

Question 989; There is a person who wants to bring to life a piece of land which has been left barren. In it he plants some fruit trees so that he could make use of the fruits in the future. It must be noted that the trees would not have any fruits for at least two years and that during this period, there is a large investment made on it. Up to now the expenditure made by the person exceeded one million tumans. To the present day, the person has never accounted for khums. Now that he wants to pay khums, he sees that the price of the barren land, it's surrounding and gardens have increased due to the increase in the population in the city. This price is several times more than which he had spent.
If he is compelled to pay the khums based on the present price, then he would not be able to pay the amount. If however, the duty is identified with the actual land and garden, then he would have to face two problems:
1) he has spent all his time, wealth and strength on the land so that he would be able to have a livelihood from it for himself and his children. What is the duty of the person in this situation?
2)with the aoove situation in mind, how can he account for the khums which is presently owed by him?

A: Without doubt, there is khums on that land which you have revitalized by means of the fruit trees. This is after taking into account the expenses encored in the land revitalized. One is free to account for the khums based on the actual land or the increased present day price.
With regards to the money he may have spent on water, pipes, supplying water, trees, etc. He may have acquired that money as loan or through arrears purchases and paid it by money on which khums has not been accounted for. To account/or the khums, he would only have to base it on that total amount of loan paid.
If he spent from the actual money on which khums had to be paid, then he would have to base his calculations on the present day price.
If at present, the person does not have the ability to account for the khums, then he should consult one of our representatives for assistance so as to enable you to pay the necessary amounts in installments. The time period would be appropriate to whatever he feels is in your strength to pay.

Question 990: An individual does not have a full account for the year and wants to pay khums. He has been in debts from the time of his marriage up to now. How should he account for the khums?

A: If in the past he has never had any income which exceeded his annual expenditure, then he has no payments to make with regards to that period.

Question 991: What is the ruling of zakat and khums regarding the benefits generated from waqf [endowment] and produce grown on land?

A: There is no khums or zakat on the actual endowed item, regardless as to whether it is 'specific endowment' [waqf khass]. Nor is there khums on it if it happens to grow in size.
There is also no zakat on the item(s) acquired as 'general endowment' [waqf amm], if it happens to grow in size prior to its acquisition by the trustees. However, if this growth happens to occur after the acquisition, then zakat would become obligatory on that item. This applies when the conditions are fulfilled which make the payment obligatory.
However, zakat applies to the growth of that which is endowed/or specific use, when it reaches the specified rates.

Question 992: Are Sayyids' portion and Imam's portion levied on the savings from children's income?

A: According to the rulings based on obligatory precaution, it is necessary for the children to pay khums after they have reached the age of puberty. This is on the savings which have remained and have become the property of the person after the age of puberty, from the income earned prior to it.

Question 993: Is khums applicable to things which are used in creating business?

A: Khums relates to these thing in the same manner as it does to capital investment.

Question 994: Some years ago we put some money into the bank to go to Hajj. We have not been able to go on it so far. Furthermore, we do not remember whether khums has been paid on that amount or not. Would we have to pay khums on it now?
Also is khums considered obligatory on money given several years ago to register our names for Hajj?

A: There is no khums on the money used to register oneself for Hajj if it is from the savings of your annual income. This could be money for the costs of Hajj, to hire service for the J journey or any aspect of the Hajj agreed between yourself and the Organization for Hajj and Pilgrimage.

Question 995: Many workers receive their last salary payment of the year, in the 12th month, nearly 5 days before the end of the year. They then spend that money in the 1st month of the following year. Is there any khums on that amount of money?

A: Any income that has been acquired prior to the end of the year and has not been used in the annual expenditure is subjected to the rules of khums.

Question 996: Majority of the students at university face financial difficulties and use their funds carefully. As a result, some money gets left over at the end of the year. A question arises, after considering the fact that this money is due to restrain of use and sponsorship granted to the students from the Ministry of Education, whether khums applies to this money or not?

A: Sponsorships and grants given for educational purposes are not subjected to khums.

Method of Calculating Khums

Question 997: What is the ruling regarding the postponement of payment of khums from one year to the next?

A: This accountability of khums remains obligatory even if it is of a particular year's khums being paid in the following year. However, one does not have any rights to use that money once the new year has started. This applies to that money until the appropriate amount of khums has not been removed from it for that previous year. If however, the individual uses the money prior to the removal of khums to purchase things like commodities, land, etc., then he has to acquire permission from the authority in charge of khums with regards to what he has done. The person is still duty bound to pay the khums based on the most recent value of the commodity, land, etc.

Question 998: I have some money which is divided into cash and loans given to others. On the other hand, I have become indebted to others due to the land which I purchased to build upon. However, I have a post dated check of a few months at hand, equal to the value of the land. Am I permitted to take the cost of the land out of the cash and loan and pay the khums on that amount which is left over?
Furthermore, is there khums appropriated to land which has been purchased for residence purposes?

A: You are permitted to use the profits and savings to pay for the loan prior to the completion of the khums year. i.e. that loan which is payable a few months ahead. If it is not paid within the khums year, then you are not permitted to exclude funds to pay for the loan. In fact, then you will be duty bound to pay khums on the whole amount.
As far as the land is concerned, there is no khums on the land which has been purchased as a necessity for residential purposes.

Question 999: I am not yet married. Is it permitted for me to save money from my present income for my future needs?

A: It is obligatory for you to pay khums at the end of the khums year. Even if the money is for the marriage in the future.

Question 1000: I have identified the 10th month of each year as being the end of my khums year. Does the income which I get for the 10th month count in the khums for that year? It must be noted that it is paid at the end of the month. Is there khums on that money which I would usually save every month, if I give it to my wife as a gift after receiving the salary?

A: Khums applies to any salary received during the year even if it happens to be on the last day of the khums year. This is after taking into account that year's expenditure.
As for that which you give away as a gift to your wife or any other person, is not effected by khums. This is when it is not given to evade the payment of khums and that it is compatible with the individual's status.

Question 1001: I have some possession and some capital investment on which khums has been paid. Is it permissible to replace funds of the previous year which have been used by savings from the present year?

A: Nothing can be taken from the present year's funds to account/or the money used, on which khums has already been paid.

Question 1002: If different types of income such as prizes, on which khums is not associated, are mixed together with savings, then is one permitted to exclude them from the actual property at the end of the khums year account. Thereby, paying khums on that which is left over?

A: There is no problem in excluding that amount.

Question 1003: More than three years ago I opened a shop with money on which khums was paid. My annual khums account ends at the end of the solar year. i.e. the night of Nowruz. Now that I want to do my account I see that the whole amount of my capital has been leant out to people and I am myself deep in debts. I would be grateful if you could tell me what my duty is?

A: There is no khums on you if during that year you have nothing of your actual property and no profit has been made or that which is at hand is equal to the amount of money on which khums has already been paid.
As for that which you sold on credit to people, you will have to account for it at the present year's prices whenever you are able to collect it from them.

Question 1004: It is extremely difficult for us to calculate the value of the items in our shop. Therefore, how can it be obligatory for me to do the calculations for the khums?

A: It is obligatory to establish a value for the things in your shop even if it is through estimation. Thereby enabling you to calculate your profit on which khums would be obligatory.

Question 1005: What is the rule if I do not do my khums account for several years so much so that the actual property's and capital investment's real value increases? Would there be any problem if I paid the khums on all the other property with the exception of the actual and original capital investment?

A: You are not permitted to use the money until you have accounted for the khums on the money at the end of your khums year. Even though it may be a very small quantity. However, if you do use it in any transaction, then the amount which accounts to one fifth 1/5 of the transaction has to have the permission of the authority in charge of khums. After acquiring the permission, it would be necessary first of all to pay that total amount of khums. The khums must be extracted from the profits after taking into account the annual expenditure.

Question 1006: I hope you will explain the easiest way how a shopkeeper may be able to calculate his annual khums.

A: At the beginning of the year the owner should calculate the value of the stock and the credit sales during that accounting year. Then compare this with the actual capital investment. If the calculated figure amounts to a value greater than the actual investment, then that extra amount would be considered as the year's profit. This would then be considered the amount on which khums applies.

Question 1007: Previously I have used the first of the third month as the final date of my khums year. On that day I also receive a return from the bank on my account. I have the right to collect it prior to that date but instead I use the money on which khums does not apply. Is this right to do?

A: Your khums year starts from the very first day you have acquired the benefit. It is not correct for you to change or delay the accounting of your khums.

Question 1008: A person has been buying land for some years at a relatively low price. Now he wants to take khums out of his properties purify to them. Is it obligatory on him to pay the khums on the land based on the purchase price or at the present price (that price which is really high)?

A: If the total value of the purchase has khums applicable to it, then khums would have to be accounted for only on the amount paid.
If it has been purchasedwith one's own money on which khums has not been accounted for and its from the year's profits, then khums has to be paid from the actual land or the price of the land on that day.
If however, the purchase is made after the end of the khums year and from money which is that year's profits, then 1/5th of the transaction will be regarded as a 'fuzuli' [incorrect] purchase. The validity of the contract would be dependent upon the approval of the Hakim al-Shar'. If the authority in charge of khums or his representative gives the permission, then the person has to give 1/5th of the land or 1/5th of the present day value of the land.

Question 1009: What is your ruling regarding the giving of a loan from an individual's income before the end of the khums year. Then retrieving it after a few months into the new year?

A: According to your supposition, it is obligatory to account for the khums on the money whenever it is paid back to you.

Question 1010: What is your ruling regarding a shopkeeper who sells his things during a year and makes purchases after the end of the Ikhums year?

A: If the things were considered as sales stock and their sales were possible during the year, then khums would be obligatory on the profit made on them. If it was not possible then khums would not be applicable on those items that year, The khums would apply on them the year or time they are sola.

Question 1011: Is khums obligatory on that income which one receives in the new khums year but it relates to the previous year?

A: If one could have acquired it during the previous khums year then khums would be obligatory for that amount. Regardless of the fact that it counts as part of the new year.

Question 1012: Would one still have to account for khums if one realizes after doing one's accounts that the balance at hand is equal to an amount which one owes?

A: If the loan relates to that year's expenditure, then one is permitted to remove that amount from the income. If it does not, then one is not allowed to do so.

Question 1013: How does one account for gold coins and particularly those which constantly fluctuate in value?

A: One should use the price of the day for the coins on which khums is to be accounted for.

Question 1014: Would khums apply to gold coins mentioned in the example below which have been accounted for in one's annual khums?
A person had 100 gold coins [called 'Bahar-e Azadi in Iran] and accounted for 20 coins as khums which left him with 80 coins. During the following year, these coins increased in value but the actual property remained as 80 gold coins. Would he have to account for khums based on the increased price of the coins?

A: The actual properly or investment that is regarded as , the bases of our calculation is that on which khums has been accounted for. If that happens to be gold coins in the form of Bahar-e Azadi, then these remaining coins would count as the actual property even if there is an increase in their market price.
If however, the actual property was in the form of cash and an equivalent amount of gold coins are used to calculate the khums, then only the value of the coins will he excluded in the following year 's accounts and not the number of coins. On these bases, it must be said that any increase in the value of the coins will be counted as an increase in the profits and would need to be accounted for in the calculations of khums.

Determining the Fiscal Year

Question 1015: Does one need to specify a time in the year even when one knows that one will not have any savings and that one's total income is accounted for by one's total year's expenditure? Is specifying a khums accounting year obligatory? What is the command regarding an individual who does not identify a specific period knowing that he will not have anything extra ?

A: Initially, the khums year has no limitations or specifications when related to the person. It is a reality which materializes with the time when one starts to make a living. For example, a farmer 's income would begin from the time of his harvest.
As for the person who works, his year begins from the date of his income. It is not obligatory however to identify the beginning of the year and to keep accounts of one 's income. It only becomes necessary to enable one to hww how much khums is obligatory on the person.
If an individual has nothing left from his income or in fact everything is used as expenditure, then the person has no duty or responsibility that year to account for the khums.

Question 1016: Is the beginning of the year related to the first day of the month or the day when one receives one's salary?

A: A worker's year starts from the time when he receives his salary or from that day when he can request its payment.

Question 1017: How does one specify the beginning of the year when one wants to account for one's khumsl

A: With regards to those who are in employment, it commences from the first payment of one's salary. As for those who do business, it starts from the date of the very first transaction undertaken.

Question 1018: Do unmarried youths who live with their parents have to specify their khums account year? When would their year start? How would they do their annual account?

A: It is obligatory that the year is specified if the youth has a personal income. Regardless as to whether the amount is small. This is necessary so that appropriate accounts can be made with regards to the amount that is left over from that income. Thus making it possible for the person to account for the khums. The beginning of the year would start from the receipt of the first income.

Question 1019: Is it possible for the husband and wife to specify one date for khums, when they both use their incomes together in the annual housekeeping costs?

A: Each one must have a separate and independently specified date for the year. It is obligatory on each one of them to account for the khums from that which remains in their respective hands from their own incomes.

Question 1020: The responsibility of the family is on my head. I follow Imam Khomeini. My husband has specified the end of year date for his khums and takes it out from his property. I too have a little bit of income. Can I specify a particular date for my khums year based on my first income on which I have not accounted for any khums. At the end of the year, I remove my khums from that amount which remains at hand after accounting for the annual expenditure. Would I have to account for the khums on money which I used during the year towards the costs of pilgrimage and purchase of presents?

A: It is necessary that you allocate the date for your khums account as being that on which you had your first income for that year. All that which you use for personal purposes during the year from the has no khums applicable to it. Everything which is left over at the end of the year from the profits after taking the annual expenditure into account will be subjected to khums.

Question 1021: Is it obligatory to specify the khums year according to the solar calendar or the lunar calendars?

A: You are permitted to select whichever one you want to.

Question 1022: A person claims that his khums year starts from the 11th month of the year. He forgets about that date and in the 12th month he goes and purchases a prayer mat, clock and a carpet before accounting for the khums. Now he wants to change his khums year date to Ramazan. It must be pointed out that this person has presently a khums debt of 83,000 tumans covering arrears khums payments of the last two accounting years which he is presently paying in installments. What would your ruling be with regards the two portions of khums which would apply to the prayers mat, clock and carpet?

A: It is not correct to delay or bring forward the specified khums year. This is only possible after taking account of the profits of the period up to that date. This is conditional to the fact that it does not cause any difficulty or inconvenience for the recipients.
As far as the purchase of property is concerned by money on which khums has not been accounted for, a permission would have to be acquired to overcome its invalid contractual status. This would be dependent on the permission from the authority in charge of khums or his representative. Once that permission is given, the person would have to pay 1/5 th of the present purchase value of the item.

Question 1023: Can an individual personally undertake to do one's own accounts for the khums and then pass the levy over to your representative.

A: This is permitted for one who has specified one's accounting year.

The Authority in Charge of Khums And the Areas in Which It Is Spent

Question 1024: I have read in one of your respected answers regarding the payment of/churns that it should be paid to the authority in charge of khums. Or his representative responsible for the collection of religious taxes. Question arises here as to what you mean by the authority in charge of khums? Does it apply to every mujtahid in general or to the Leader [wali amr] of Muslims?

A: The authority in charge of khums is he who is regarded as the Leader and has authority over the affairs of the Muslims.

Question 1025: Is one permitted to use that portion of the khums which relates to the Sayyid for a good deed like the marriage of a Sayyid or something else?

A: That portion of the khums which relates to the Sayyid, like the portion relating to the Imam falls under the authority in charge of khums. There is no problem in using that portion relating to the Sayyid for a good deed as long as specific permission has been acquired for it prior to its use.

Question 1026: Does one have to acquire permission from the mujtahid whom he follows to use that portion of the khums which relates to the Imam (a) for a good deed like using it for i schools of Islamic studies [hawzahs] or a hostel for orphans?
Or can one acquire the permission from one who is a mujtahid without any condition?
Generally speaking, is a permission from a mujtahid necessary?

A: Both portions of khums come into the authority of the Leader of Muslims. Consequently, anybody who has any portions of khums related to the Imam (a) or the Sayyids must forward it to the authority in charge of khums or his representative who has permission from him to collect it.
However, if one wants to use anyone of these portions, then one would need to acquire prior permission so that they may be used for the purposes specified.
One is duty bound to consider the ruling of the mujtahid whom one follows.

Question 1027: To whom should one pay one's khums when one considers somebody as hakim and somebody else as marja?

A: It is obligatory to pay one's khums to the authority in charge of khums. He is the person who has the authority over the affairs of the Muslim people. However, this does not apply where the mujtahid whom is followed gives a verdict contrary to the above.

Question 1028: Should not one get a receipt from your representative or one who has the permission to collect religious levies?

A: Any of our respected representative or people who have permission to collect and deliver khums to us should furnish you with a receipt that has our stamp on it.

uestion 1029: Is one free from responsibility if one is not given a receipt for the payment made of the two portions to your representative or one approved to collect religious levies?

A: There are different aspects to this enquiry. With the exception of a few of our representative who are well known and famous, others should give a receipt. If they do not then you should not give them your religious levies as from now.

Question 1030: To whom should the followers of Imam Khomeini pay their khums?

A: They can send it to our offices in Tehran or pass if on to our representatives who have the permission in your area.

Question 1031: There is a representative of yours in our area who returns a portion related to the Imam (a) to the giver of khums. He says that he has the permission to do this from your good offices. Can we use this returned money on our families or not?

A: If you have any doubt about his permission then you|. should politely request to see the written permission which . allows him to do this. Alternatively, ask for the receipt with our stamp on it. If the use specified on it is compatible with his permission then you are permitted to use that returned money.

Question 1032: A person purchased a property with money on which khums has not been accounted for. He then spends a lot of money in refurbishing it. Afterwards he gives it as a gift to his son, who has not yet reached the age of adulthood. He also registers it officially as his son's property. It must be noted that the person who gave the gift is still alive. Please advice what would the situation of khums with regards to this issue?

A: If the purchase and the refurbishment were from the year's income and the presentation is in the year and according to the status of the recipient, then there is no khums applicable to it. Otherwise, khums would be obligatory on the person. That portion of the property given as a gift and has khums applicable to it would be regarded as an invalid contract dependent on an approval.

Portion of Sayyids [the Descendants of the Prophet (s)] And Being Identified As A Sayyid

Question 1033: My mother is a Sayyid. I would be grateful if you would kindly answer the following questions.
Do I qualify as a Sayyid?
Do my children and grandchildren, etc., identify as Sayyids?
What is the difference between a Sayyid from the father's side and that from the mother's side.

A: The shar`i rules which apply to a Sayyid relate to one who is so from the father's side. However a relationship to the Holy Prophet (s) does also exist through the mother since she qualifies as a child of the children of the Holy Prophet Mohammad (s).

Question 1034: Do the children ofAbbass ibn Ali ibn Abi Talib (a) have the shar'i rules of Sayyids applicable to them, e.g. can Islamic theologians who have that family tree ware the religious garment which shows that the person is a Sayyid? Do the children of Aqil ibn Abi Talib (a) fall into this ruling?

A: If the relationship to Abbass ibn Abi Talib comes from father 's side, then the person is regarded as an Alawi Sayyid. All the Sayyids who are defined as Alawi, Aqili from Hashimi have the right to make use of that which is specifically for Hashimi Sayyids.

Question 1035: Recently I saw some contracts of my father's paternal cousin. In them he identifies himself as a Sayyid. On top of this, it is also seen in our area that my family is referred to as Sayyid. This is another proof which gives an indication to this fact. I request you to give me your opinion in this problem regarding me being a Sayyid.

A: Such contractual agreements of relationship on their own do not provide the legislative proof of somebody being a Sayyid. Until it is absolutely certain or that one possesses legislative evidence that one is a Sayyid, the effects and regulation appropriate to a Sayyid would not apply to him.

Question 1036: I adopted a boy and called him Ali. I then referred to the registration centre to acquire documents for him. In them, they described the child as a Sayyid. I do not accept this since I am afraid of Prophet Mohammad (s). Now I am stuck between two situations; not to accept him as my son or commit the sin by accepting him as a Sayyid when he is not a Sayyid Which one of the two situations should I take? Please give me some guidance.

A: The legal effects which are applicable do not apply to your son. He cannot be a Sayyid since he is not so from a real Sayyid father. The rules and regulations of Sayyids do not apply to him. However, nevertheless, it is regarded a good deed if one protects such a child and provides him with his needs when he has nobody to look after him. This is highly recommended in Islamic law.

Areas in Which Khums Is Spent, Permissions, Gift, And the Monthly Stipends Paid By Islamic Theological Schools

Question 1037: Some people take the responsibility to pay for the electricity and water bills of Sayyids. Is it possible to include them in one's annual khums account?

A: That which may have been accounted for with the intention of paying one's portion related to the Sayyids is accepted. However, in the future it would be obligatory that you acquire permission prior to the payment.

Question 1038: Is it permissible to use 1/3 of the portion of khums related to the Imam (a) for the sale and distribution of Islamic books?

A: If our representative feels that there is a need for the distribution of Islamic books, then he can give the permission for the use of 1/3 from that amount. This is because he has the approval to use it in the manner khums should be appropriated.

Question 1039: Is one permitted to give the portion of the khums of the Sayyid to a destitute, woman who is married and has children while her husband is not a Sayyid?
Does she have the permission to use this money on the children and her husband?

A: It is permissible when the husband is also in the state of destitution and he is totally unable to meet the maintenance of his wife while she too falls into that same category according to the shar'. The woman has the right to use that portion of khums related to the Sayyids on herself, her children and her husband.

Question 1040: Can a person, who has the ability to fulfill his needs by alternative means of income, have rights on the portion of khums related to the Imams (a) and Sayyids?

A: Anybody who does not have the right according to Islamic laws or does not fulfill the conditions of the Islamic theological school does not have any rights to take from these portions.

Question 1041: There is a Sayyid lady who claims that her father does not fulfill his duty to pay for their maintenance. The situation has reach to such a stage now that they are begging outside the mosque so that they may be able to get something for themselves which they use for their daily expenditure. It is also known in the area that this Sayyid is a miser and due to this he does not spend on his family. So is it possible to give them that portion of the khums related to the Sayyids?
It is possible that the father would say, "My responsibility is to dress and feed them. I have no duty to give anything else such as things which are of specific use for women. Or make any payments for the children which would normally be made for them on a daily bases." Is it permissible to give something to them which would be sufficient to overcome their needs from the portion of khums related to the Sayyids.

A: With regards to the first situation in which they are unable to acquire their maintenance/row their/other, you are permitted to give them that amount necessary asm maintenance from the portion of khums related to the Sayyids. As far as the second situation is concerned in which you refer to their specific needs beyond the needs of clothing and eating, i.e., fulfilling the needs of those extra necessities, you are permitted to give that amount which fulfills this for them from the portion of khums appropriated for Sayyids.

Question 1042: Do you permit people to give their portion of khums related to the Sayyids who need it?

A: It is obligatory on people to acquire permission with regards to the portion of khums related to the Sayyids.

Question 1043: With regards to the use of khums, is it permissible for one who is following you to pay the portion of khums related to Sayyids to Sayyids who are destitute?
Or is it obligatory on the person to accumulate the khums regardless as to whether it is the portion of the Imams (a) or the Sayyids and forward it to your representation? So that he may be able to use it in the manner that khums is appropriated.

A: In this particular issue, there is no difference between the portions related to the Sayyids or Imams (a).

Question 1044: Are the religious levies (e.g. khums, mazalim and zakaf) affairs of the government?
Can a person, on whom khums has become obligatory, give the portion of khums related to a Sayyid, mazalim and zakat to a person who has the right to receive it?

A: As far as zakat and mazalim are concerned, one is permitted to give them to any individual -who one feels is a destitute as well as religious and respectable.
As for the khums, it is obligatory to give it to our offices or to one of our representatives who has the permission to use this for the purpose for which khums is allocated.

Question 1045: Does a Sayyid who has the abilities to do a job or make a living for himself, have any rights to take khums or not? I would be grateful if you could explain it.

A: When the person has enough income from his employment which is appropriate to the individual's status, then he does not have any rights to take khums.

Question 1046: I am 25 years of age, employed, unmarried and live with my parents. My father is old and weak. For the last four years I have been fully catering for their needs. My father is unable to work nor does he have any possessions of his own. Knowing that it is not possible for me to account for the khums from the profits as well as looking after the maintenance of my parents.
I am presently indebted by a balance of 19,000 tumans khums for my previous outstanding amounts which 11 have to pay for this in the future. The question is whether I can give the amount of khums calculated on my annual profit to close family members like my parents?

A: If your parents do not have any income to meet their needs and you are able to accommodate their expenditure then this is obligatory on you. You cannot take account of your parents' maintenance expenditure in you khums calculations which is obligatory on you.

Question 1047: I have in my possession 100,000 tumans which is a portion of the khums related to the Imams (a). It is obligatory that this be transferred to you. However, on the other hand there is a mosque which is in need of some money. Can I therefore be permitted to forward that amount of money to the group prayers leader of that mosque so that it may be used for its completion?

A: In this present day and age, my view is that the two portions should be used for the initiation and organizing of the Islamic theological school. As for the mosque and its completion is concerned, it should be done through the generous contributions of the believers.

Question 1048: Taking into consideration that it is possible that our father did not pay khums regularly during his life. We at present have given a portion of his land as a gift for the construction of a hospital. Is it permissible for that land to be counted as khums of the property of the deceased?

A: No, that land cannot be counted as part of the khums.

Question 1049: When is it possible to give away khums as a gift?

A: Khums cannot be presented as a gift.

Question 1050: A person at the end of the year has for example 100,000 tumans extra on top of his expenditure. He accounts for the khums from that balance. Then the following year he makes a profit of 150,000 tumans. Is it necessary for him to account for the khums on the 50,000 tumans for the new year or does it have to be on the whole remaining balance?

A: If one has not used this money during the new year and it remains in that state, there is no khums on it when it has been accounted/or once.

If this is taken into account as annual expenditure and it is combined with the end of the year profits, at the end of the khums year, khums would have to be accounted for on the remaining balance of the profit. This would be in proportion to that on which khums has already been accounted for and that on which it has not yet been accounted.

Question 1051: Is there khums applicable to the income and the portion of khums of the Imams (a) received by a student of theology, who is unmarried and does not have a place of residence?
Or can he abstain from accounting for that khums and thereby make himself financially strong enough to marry and have a place as his residence?

A: That sponsorship granted by the respected marja's to the students in Islamic theological schools does not have any khums applicable to it.
However, any saving from undertaken or Islamic propagation is subjected to khums if it remains in one's possession until the end of the khums accounting year.

Question 1052: How should the khums be accounted for if an individual mixes his khums accounted property with that on which khums has not been paid? This is at a time when the individual on occasions takes quantities out of the total to satisfy the needs of his family. It must be noted however, that the person knows exactly how much of the mixed amount has been accounted for as khums. Does he have to account for the khums on the whole amount or only on that amount which has not been accounted for?

A: He is only responsible for khums on the balance between the accounted and the unaccounted amounts.

Question 1053: Does one have to account for khums of a kafan [burial shroud] which was not used for several years? Or can one account for it with regards to the price which was paid for it at the time of its purchase?

A: If it was purchased by money on which khums has been accounted for, then there is no need for khums. However, if it was purchased by money on which khums has not been accounted for, then the present purchasing price would have to be taken into account when calculating the khums for the kafan.

Question 1054: I am a student of Islamic Theology. I had a little bit of funds from the portion of khums related to the Sayyids. Together with this and some loans I was able to purchase a small property. This I have sold and now I am concerned about the money. What would happen to it if it is left untouched until the end of my khums accounting year? Would I have to pay khums on the money which I need to purchase my home?

A: If you purchased that property with money given to you as your sponsorship in the Islamic theological school and other religious contributions, then there is no khums on that price.

Miscellaneous Rules of Khums

Question 1055: In 1962 I became a follower of Imam Khomeini and used to forward my khums balance to him. In 1967, while sending my khums, I inquired about khums and general taxes. To this he replied that khums is identified as a shar 'i obligation while the general taxes are not. Now that we are living in an Islamic Government, please explain to me my duty regarding my accountability of khums and general taxes.

A: General taxes are the property of the Islamic Government and they are collected according to the established rules and regulations. The payment of these taxes is obligatory based on these regulations. These taxes cannot be accounted for within the two portions of khums. In fact the accountability of khums is an independent calculation on property.

IQuestion 1056: Can the balance for khums be converted into dollars while knowing that there is a consistent fluctuation in ist price? Would this be considered legal or illegal according to Islamic law?

A: A person who has to account for khums is permitted to do this. The person is duty bound to take that day's price into consideration when doing the annual khums accounts. However, the representative of the authority in charge of khums who have just the right to collect khums and deliver it, do not have the right to change it from one currency to another. They can only do it if they have a permission to do so. The fluctuation does not create an obstruction on the part of the shar' and its approval of exchange.

Question 1057: There is an Islamic centre in which a business has been started from religious levies so as to facilitate the center's future expenditure. Is it necessary to account for khums on the profits which the business makes? Can the khums be used for the development of the centre?

A: The levy for which the legislator has specified its use cannot be used for anything such as trading. Thereby, preventing it from being used for that particular cause. Regardless as to whether this business assists in administration of the centre or not.However, with regards to the issue at hand, if the initial investment is from the levies, then it is not subjected to khums. The profit will follow the rules that applies to the actual investment. There is no problem when business has been started. There would be no khums on the profits when the investment is not considered as any particular person's property. In fact it should be the property for a particular cause or centre.

Question 1058: Would we be responsible for the payment of khums if we are initially doubtful about whether it has been paid or not and later through supposition we come to realize that it has been accounted for?

A: If the doubt comes after establishing certainty about khums applying to the amount, then one is duty bound to account for the khums. The important issue is that one has to have absolute certainty about the situation.

Question 1059: A mill has been allocated for public use so that the community can grind its wheat there. Does this place have any khums or zakat applicable to it?

A: If it is an endowment which can be used by everybody then there is no khums applicable to it.

Question 1060: Approximately 7 years ago I was responsible for an amount of khums. I negotiated its payment with a mujtahid and paid off some parts of it in installments. The remaining balance has to be paid in the future but at present I am unable to do so. What is my duty?

A: The fact that you are unable to pay does not remove the obligatory duty from you. You are responsible for the repayment of the loan even though it be paid in installments and be deferred for another day when you have the ability to pay back.

Question 1061: Can I count that amount in my account which my father has previously removed as khums when it was not in actual facts applicable to khums?

A: That which has been spent in previous years cannot be accounted for as part of the present days loans within the khums account.

Question 1062: Are khums and zakat obligatory on a child who has not yet reach the age of maturity?

A: Zakat is not obligatory on one who is not mature. However, if there are things on which khums is applicable, then it is the duty of the guardian to take the appropriate khums out. It is not obligatory on the guardian to account for the khums on any income or savings of the child but in fact on the basis of obligatory precaution, it has to be accounted for by the child when it has reached the age of maturity.

Question 1063: A person has acquired permission from a mujtahid to use that portion of khums appropriate to the Imams (a) to build a school or Husayniyyah and paid the equivalent from hisJ accounts as payment of his obligatory levies. Does this person then have the rights to demand the land back or sell the k building built for the organization?

A: When this person has acquired permission to use that y which he would have paid as his obligatory religious levy to build a school, then he has no rights to demand it back. He has no right to use things as he would use them being its owner.

Anfal

Question 1064: According to Urban Lands Act: 1) abandoned [mawat] lands are a part of anfal that belongs to Islamic state; and 2) owners of cultivated lands, etc., in cities must sell those lands that are needed by the state and municipalities for the prevailing [muta 'arqf] price in that district.
My questions are: first, may someone give an abandoned land, the ownership document of which bears his name - as owner - but lost its validity because of this Act, as the shares [sahms] of Imam (a) and Sayyids? And second, What if someone has a land, whether cultivated or not, that he must sell - according to the Act - to the government or the municipality but he has already given it as the shares of Imam and Sayyids?

A: Given that a basically waste land is not - based on Islamic law - a property of the person in whose name ist ownership document may have been issued, he may not give it as khums and count it as what he has been obliged to pay as such. The same rule also applies to an owned land the possession of which municipality or government are authorized, according to law, to seize from its owner in return Ifor a payment [iwaz] or without it. In this case, the landowner does not have the right to give it as khums and count it as a part of what he has been obliged to pay as khums.

Question 1065: Someone buys a land next to a brick factory in order to sell its soil. Is this land considered as anfal?. If not, does government have the right to demand taxes on it - given that a 10 % tax must be paid to the city's municipality?

A: If this demand is based on a law passed in the Islamic Consultative Assembly (in Iran) and confirmed by the Assembly of the Guardians of Constitution, there will be no problem in it..

Question 1066: Does the municipality have an exclusive right with respect to making use of riverbeds in the construction of the city and so on? In case of permissibility, if someone other thanthe municipality alleges to be the owner of a riverbed, will his I claim be hearable?

A: It is permissible for the municipality to do what is mentioned and ownership claim is not acceptable from individuals with respect to large, public riverbeds.

Question 1067: Is the priority right of tribes with respect to utilization of f their pastures - each tribe with respect to its own pasture terminated by their departure from that pasture with the intention of returning to it - given that this departure has been constantly occurring since tens of years ago?

A: The establishment of legal priority right for them with respect to the pasture of their livestock after their departure is problematic and it is sensible to observe precaution in this case.

Question 1068: There is a village that faces a shortage of pastures and agricultural lands. This village used to earn its public expenses through the sale of pastures' grasses. This has continued after the Islamic Revolution but now the authorities prevent such an action. Considering that the residents of this village are economically poor and that the pasture is abandoned, does the consultative assembly of the village have the right to prevent the residents from selling pastures' grasses and become the sole authority with the right to sell the grasses to provide the public finances needed for the village?

A: No one has the right to sell the grasses of public pastures that are not legally owned by anyone but it is permissible for the person who administers the affairs of the village on behalf of the government to take some amount for the benefit of the village from whomever he allows to graze livestock in its pastures.

Question 1069: Is it permissible for tribes to claim ownership of the summer and winter pastures where they have been frequently traveling to and fro since tens of years ago?

A: The natural pastures that have not been owned privately by any one since the past are considered as anfal and public property, thus, their affairs are decided by the Leader [wali amr] of Muslims and tribes 'frequent travels to and from it donot cause any ownership right for them.

Question 1070: When is it correct and when is it incorrect to buy and sell (tribal) pastures?

A: It is not correct in any case to sell and purchase unowned pastures that are considered as anfal and public properties.

Question 1071: We are livestock owners and graze our herd in a forest. We have been practicing this job for more than fifty years and hold a legal document of ownership through inheritance. Besides, this forest is also an endowment [waqf] for the Commander of the Faithful, the Master of Martyrs, and Abul-Fazi al-Abbas (a). Livestock owners lead a life of ease and comfort in this forest and have residential houses, agricultural lands, and gardens in it. Recently, the foresters have decided to expel us from this forest and take it over. Do they have the right to do so or not?

A: Since the validity of endowment is legally conditional upon the precedence of lawful ownership - just as transfer through inheritance also depends on the antecedence of testator's legal ownership. Therefore, the forests and pastures that have never been owned by any individual and have never been cultivated and constructed upon are not considered private properties of anyone, thus, its endowment is not correct and it cannot be inherited. In any case, the right to benefit from every portion of the forest that is revived inform of a farm, home, and so on, and is legally owned, belongs to its legal trustee [mutawalli] - if it is an endowment - and to its owner - if it is not an endowment and the rest of the forest and pastures, that remains in a natural form, belongs to anfal and public properties and, according to law, their affairs are decided by the Islamic state.

Question 1072: Are livestock owners, who have permission to graze their livestock, allowed to enter private farms located next to the pastures in order to use the farms' water for drinking by themselves or by their livestock without owners' permission?

A: The mere holding of permission to graze livestock in pastures next to private properties does not suffice in legitimizing grazers' trespass into others 'properties and their use of owned water. Therefore, this is not allowed without

 

 
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