Issue 900: If a person earns money from business, industry or any other way of earning, even by offering prayers and fasts of a dead person, and if the earnings exceed their own as well as their family’s annual living expenses, they must pay one fifth of the earnings as Khums, according to the rules which will be explained later.

Issue 901: If a person acquires some wealth without having worked for it, for instance, if it is given to them as a gift, it will not be obligatory for them to pay the Khums for it; however, it is a recommended precaution to pay the Khums of it if it exceeds their yearly expenses.

Issue 902: There is no Khums liability on the money (or any other sort of property) which the bride receives from the bridegroom as her marriage portion (Mahriyyeh); the same rule also applies to the property which one inherit; but if a person inherits some property from a distant relative whom they do not know, as a recommended precaution they should pay the Khums if it exceeds their yearly expenses.

Issue 903: If a person inherits some property whose khums they know that has not been paid, they will have to pay the Khums; and if that property is itself not liable for Khums, but the inheritor knows that the person from whom they have inherited that property owed some Khums, they should pay it from the legacy.

Issue 904: One, whose expenses are undertaken by someone else, must pay the Khums of all what they earn; but if such a person spends some of their earnings on pilgrimage or any other legal common expenses, they will just have to pay the Khums of the portion left.

Issue 905: What ever a person spends on a vow or atonement is accounted as a part of their yearly expenses; similarly, what a person gives away as a gift or a prize to some one else, is accounted as a part of their annual expenses provided that it is not beyond their status.

Issue 906: If a person cannot provide their daughter with all the dowry she needs at the time of her marriage, and has to prepare it gradually over a few years, or if they live in a city where it is customary to prepare the dowry of a girl over a few years and if in such a case it will count as a fault when the dowry is not prepared over some years, they will not have to pay Khums; This rule will also apply to the savings deposited over a few years for such a purpose if they know that they will not be able to afford the dowry at once without having savings.

Issue 907: If a person earns gold, silver, lead, copper, iron, oil, coal, turquoise, agate, alum, salt or any other mineral through mining, they must pay the Khums if the mineral mined is as much as the prescribed quantity liable for Khums.

Issue 908: The prescribed limit of a mineral which is liable for Khums is, as a precaution, roughly 75 grams of gold (15 Mithquals) or 525 grams of silver (105 Mithquals), that is, if the mineral mined is worth as much as 75 grams of gold or 525 grams of silver, the owner will have to pay the Khums after deducting the costs.

Issue 909: If a person finds a treasure trove in a land which does not belong to any one, they can take possession of the treasure trove and must pay the Khums.

Issue 910: The prescribed limit for a treasure trove which is liable for Khums is roughly 75 grams of gold or 525 grams of silver, that is, if the treasure trove is worth as much as 75 grams of gold or 525 grams of silver, they must pay the khums after deducting the costs.

Issue 911: If legal property is amalgamated with illegal property in a manner that it is not possible to identify each from the other, and neither the owner nor the quantity of the illegal property is known, one must pay the Khums of all such property and then the rest will be legal.

Issue 912: If some legal property is mixed some illegal property and the quantity of the illegal property is known, but the owner is unknown, one must give the illegal part away as alms to the poor on behalf of the owner, and as an obligatory precaution they should also obtain the permission of the religious jurist whom they imitate.

Issue 913: If pearl, corals or other gems are obtained from the sea by diving, whether it is a mineral or a growth, if it is worth 3.51 grams of gold in value, they must pay the Khums after deducting the costs, whether they have obtained them through one single dive or more, and whether they are all of the same material or of different materials; but if many people share the diving activity to obtain gems, those whose shares are worth 3.51 grams of gold in value, must pay the Khums.

Issue 914: If Muslims fight against infidels at the command of the Holy Imam (PBUH), and obtain some valuable things in war, those things are referred to as the spoils of war; Out of the spoils of war, a part must be spent on particular purposes at the discretion of the Imam; also the part which is particularly allocated to the Imam must be set aside; finally, they must deduct the costs of protection and transportation etc. and then pay the Khums.

Issue 915: If a Dhimmi infidel purchases a piece of land from a Muslim, they must pay the Khums out of the same piece of land and if they pay the value in cash, it will also be in order; but if they are willing to give any other thing than money, it must be with the permission of a qualified jurist; similarly, if a Dhimmi infidel purchases a store or a house from a Muslim, and price the land of that property to sell it separately, they must pay the Khums after they sell it, but if they sell the store or the house as one lot (including the land and the construction), it will not be obligatory for them to pay the Khums; paying the Khums of such a piece of land one need not make the intention of Qurbah (seeking to grow close to Allah), nor will the qualified jurist who receives such Khums need to make such an intention.

Issue 916: If it is obligatory for a person to pay the Khums of their property, they will not be allowed to take possession of it as long as they have not paid the Khums, even if they intend to pay it; for instance, if they want to buy some clothing or food-stuff, they are not allowed to buy it with the money the Khums of which they have not paid.

Issue 917: If a person purchases provisions for their use through out the year with their annual earnings, and a part of it remains unused at the end of the year, they will have to pay the Khums of the remaining part.

Issue 918: If an immature child has some property out of which he obtains some profit, and if this property is still there when the child reaches puberty, the child must, as an obligatory precaution, pay the Khums after they reach puberty.

Issue 919: If a person builds up some savings through financial savings and a frugal style of living, it will not be obligatory for them to pay the Khums of it, because it counts as their yearly expenses.

Q920: Some brothers work together and make a profit of a million Rupees; to make a greater profit, they build a house although they already possess their own houses; will they have to pay the Khums of the new house considering it as exceeding their needs and expenses?

A: All the profit which is made on one’s business and exceeds one’s yearly expenses is liable for Khums, whether it is a house or any other property, so they will have to pay the Khums of that house.

Q921: I am studying abroad and every six month I receive some scholarship from the ministry of higher education in return for which I have made a commitment to working for them two times as long as my education period after my graduation: will the excessive part of such money be liable for Khums?

A: If the money you receive counts as a student loan, you will not have to pay the Khums of it, but if it is a scholarship, you will have to pay the Khums of the excessive part.