The Creed of Compassion-Islamic Teachings & Answering Doctrinal Misconceptions

Issue No. 1489- It is not necessary for a person who has no surplus income to have a khums year.

Issue No. 1490- If a person who has determined his khums year dies during the year, his expenses until his death should be deducted from his earnings, and khums should be paid on the remainder.

Issue No. 1491- If the price of a commodity which one purchases for the purpose of business increases, and he does not sell it on considerations of trade and business, and its price falls during the year, it is not obligatory on him to calculate khums on the increased price. However, if its price remains up until the end of the year, one should pay the khums of the profit, even though its price may fall after the khums year. This is in the case that the end of the khums year is the time for selling it yet he keeps it of his own accord.

Issue No. 1492- If one possesses some goods [other than merchandise], from which khums has been paid by him or it is not subject to khums (e.g., inheritance), if its price increases, he should pay khums on the amount gained after he sells it. Similarly, if a sheep for which he has paid khums increases in weight, he should pay khums from the price increase after he sells it.

Issue No. 1493- If a person establishes a garden with the intention of selling it after its price goes up, and if it is the time of selling it, he should pay khums on it. However, if his intention is to benefit from its fruits, he should pay khums on the fruits [at the end of the khums year if exceeds his expenses], and pay khums on the garden itself when he sells it.

Issue No. 1493- If a person establishes a garden with the intention of selling it after its price goes up, and if it is the time of selling it, he should pay khums on it. However, if his intention is to benefit from its fruits, he should pay khums on the fruits [at the end of the khums year if exceeds his expenses], and pay khums on the garden itself when he sells it.

Issue No. 1496- The expenses one incurs in making profit, like on transportation, brokerage, etc., are all counted as part of the expenses of trade.

Issue No. 1498- Whatever a person spends on vow (nadhr) and kaffāra is a part of his annual expenditure. Similarly, what he gives away as a gift or a prize is included in his annual expenditure, provided that it is not beyond his social status.

Issue No. 1499- If a person needs to have his own house, khums is not due on what he spends on purchasing the house. In case however, his annual income does not suffice for purchasing a house and he has to save money for a couple of years to be able to buy a house, he should pay the khums of the money on which a year has passed. Nevertheless, if for example, he buys the land for the house in the first year and the building materials in the second year and pays for construction of the house in the third year, none of them is subject to khums.

Issue No. 1506- If a person purchases some household equipment during the year, they are not liable to khums. If the need for them ceases to exist later on, it is not necessary to pay khums on them. Similarly, khums will not be due on the ornaments of a woman when she becomes old and no longer needs to adorn herself with them. However, the recommended precaution is to pay khums on the above-mentioned items.

Issue No. 1509- If a person does not make any profit in the beginning of the year, and spends out of his capital, and makes some profit before the year ends, he can deduct the amount spent by him out of his capital from the profit.

Issue No. 1511- If a part of the capital is lost through business, in a manner that it may be counted as a part of the transaction loss, one can deduct the lost amount from the profit made in the same year. However, if the loss is on account of other events such as theft, etc., he cannot deduct it from the profits, unless he will not be able to do a business befitting his status with the remaining capital.