Issue 1747: Khums is obligatory on the following seven things: 1. Profit or gain from earning 2. Minerals 3. Treasure trove 4.Amalgamation of Halal wealth with Haram 5.Gems obtained from the sea by diving in it 6. Spoils of war 7. A land which a zimmi (a non-Muslim living under the protection of Islamic Government) purchases from a Muslim. The rules regarding these will be explained in detail.
`1- Profit from earning
Issue 1748: If a person earns by means of trade, industry or any other ways of earning, like, if he earns some money by offering prayers and fasting on behalf of a dead person, and if it exceeds the annual expenses for maintaining himself and his family, he should pay Khums (i.e. 1/5) from the surplus, in accordance with the rules which will be explained later.
Issue 1749: If a person acquires wealth without having worked for it, like, if someone gives him a gift, and that wealth exceeds his own annual expenses, it is not necessary to pay Khums from the excess, though the recommended precaution is that he should also pay Khums from the gifted property that exceeds his annual expenses.
Issue 1750: There is no Khums liability on Mahr which a wife receives, and the same rule applies to the property which one inherits according to the genuine laws of inheritance.
If a Shia Muslim inherits from a distant relative despite his heirs being present and he does not know that he is related to him, the recommended precaution is that he should pay Khums from that inheritance, in case it exceeds his annual expenses.
Issue 1751: If a person inherits some property and knows that the person from whom he has inherited did not pay Khums from it, he (the heir) should pay its Khums. And if that property is itself not liable for Khums, but the heir knows that the person from whom he has inherited, owed some Khums, he should pay it from the deceased's estate.
Issue 1752: If a person saves from the annual expenses because of contentedness and frugality, he should pay the Khums.
Issue 1753: If the expenses of a person are borne by somebody else, that person should pay Khums on his entire earning. However, if he spends some of it traveling for pilgrimage and the likes, he should pay Khums of the remaining amount.
Issue 1754:If a person gives away a property as Waqf to some individuals, like his sons, and if they do farming and planting trees on that property, and acquire from it an earning which exceeds their annual expenses, they should pay its Khums. Similarly, if they profit from that property in some other manner, like if they lease it out, they should pay Khums from the amount which exceeds their annual expenses.
Issue 1755: If the wealth received by a poor man, by way of recommended Sadaqah, it is not obligatory to pay Khums from it. However, if he earns profit from the property given to him, like, if he gets fruit from a tree which has been given to him and he has kept the tree for making gains, he should pay Khums from the gains which exceed his annual expenses.
Issue 1756: If a person purchases a commodity with the money on which the Khums has not been paid, that is, if he says to the Shia Ithna Asheri seller: "I am purchasing this commodity with this money," the transaction will be in order, if a qualified Mujtahid allows one fifth of the amount to be used in the transaction. He must give 1/5th of the purchased commodity to the Mujtahid. If he does not allow, the transaction will not be in order in respect of the amount on which Khums has not been paid. Hence, if the money which the seller receives has not perished, the Mujtahid will receive one fifth of the same amount, and if the money has perished, the Mujtahid will demand compensation of the Khums from the either the seller or the buyer.
Issue 1757: If a person purchases a commodity, and after the transaction, pays its price from the money from which Khums has not been paid by him, the transaction will be in order, but he will be indebted to those who deserve to receive Khums, for one fifth of the sum he has paid to the seller. If the money given to the seller is still available, the Mujtahid will get one fifth of it. If it is not available, the Mujtahid will demand compensation of the Khums from the either the seller or the buyer.
Issue 1758: If a person buys something from which Khums has not been paid, in the event that the Mujtahid does not allow one fifth of the money to be used for that purpose, the transaction will be void. The Mujtahid can get one fifth of the property. If he acknowledges and permits the transaction will be in order, and the buy must give one fifth of the money worth the commodity to the Mujtahid. In case, he given it to the seller, he can take it back.
Issue 1759: If something from which Khums has not been paid is given to someone, the receiver will not own one fifth of it.
Issue 1760: If a person acquires wealth from an unbeliever, or a person who does not believe in paying Khums, it will not be obligatory for him, that is, the person who receives, to pay Khums from it.
Issue 1761: It is obligatory on the merchants, the earners, the artisans, and others like them that when a year passes since they started earning, they should pay Khums from whatever is in excess of their expenses for one year. And if a person who is not earning, makes an unexpected gain, he should pay Khums after a year has passed since he gained, on the savings which exceeds his expenditure for that year.
Issue 1762: A person can pay Khums as and when he earns a profit during a year, and it is also permissible to delay payment of Khums till the end of the year. And there is no objection if one adopts the solar year for the payment of Khums.
Issue 1763: If a merchant or an earner fixes a year for payment of Khums, and makes a profit, but dies during the same year, his expenses till his death should be deducted from the profit, and Khums should be paid on the balance.
Issue 1764: If the price of a commodity one purchases for the purpose of business shoots up, and he does not sell it, and its price falls during the year, it is not obligatory on him to calculate Khums on the increased prices.
Issue 1765: If the price of a commodity which a person purchases for the purpose of business shoots up, and he does not sell it till after the end of the year, expecting that the price will rise, and then the price falls, it is obligatory for him to calculate Khums based on the increase in the price. In fact, if he keeps his stock for a period which is common among traders, he has to pay Khums on the increase in the price.
Issue 1766: If a person possesses some goods other than merchandise, from which Khums has been paid by him, if its price shoots up, and he sells it, he will pay Khums on the excess gained. Similarly if, the tree which he has purchased bears fruit, or a sheep which becomes fat, and if his object in maintaining them was to earn profit, he should pay Khums from the price increase.
Issue 1767: If a person establishes an orchard, with the intention of selling it after its price goes up, he should pay Khums on the fruit, the growth of the trees and the increase in the price of the garden. But, if he establishes the orchard for himself and his family to use or he buys it with the intention to use its fruit as a part of his family's expenses, Khums will not be payable on the orchard and its growth. If his intention is to sell the fruit of the trees and benefit from its value, it will be treated as his capital, and it will necessary for him to pay Khums on the fruit and the growth of the trees.
Issue 1767: If a person plants willow, plane tree and other trees like them, he should pay Khums on them when it is time to sell them, even if he does sell them. And similarly, if he makes profit from the branches of the trees which are cut every year, and the price of these branches alone, or the same added with other profits made by him, makes his income exceed his expenditure for the year, he should pay his Khums at the end of each year.
Issue 1769: If a person has a few sources of income, for example, he receives rent for his property and is also engaged in trade and farming, he should pay Khums at the end of the year from what exceeds his expenses. And if he makes a profit in one source and sustains loss in another, he can offset his loss of one with the profit of the other.
Issue 1770: A person can deduct from his profit, the expenditure which he incurs in making profit, like, on brokerage and transportation, and it is not necessary to pay Khums on that amount.
Issue 1771: No Khums is payable on what one spends from his profit during the year on food, dress, furniture, purchase of house, marriage of son, dowry of daughter, Ziyarat etc., provided that it is provided in the time needed in common view and is not beyond his status, and he has not been extravagant.
Issue 1772: Whatever a person spends on Nadhr and Kaffarah 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 it is not beyond his status.
Issue 1773: If a person cannot prepare all the dowry for his daughter at the time of her marriage, and has to do so over a few years, Khums will not be liable on what he purchases during the year, provided it is within his means. But if he exceeds his means, or spends the profit of one year to buy the dowry in the following year, he will pay its Khums.
Issue 1774: Whatever a person spends for his journey to Hajj and other holy sites (pilgrimages) is reckoned to be part of his expenditure of the year in which he spends it even though his journey might extend till part of the next year.
Issue 1775: If a person who earns profit from his work and trade, has some other property on which Khums is not liable such as property gifted to him or property he has inherited, he can calculate his expenditure for the year from the profit earned from his work or business.
Issue 1776: If a person purchases provision for his use during the year, with the profit made by him, and at the end of the year a part of it remains unused, he should pay Khums on it. And if he wants to pay its value, which may have increased since he bought the provision, he should calculate the price that is current at the end of the year.
Issue 1777: If a person purchases household accessories with the profit earned by him before paying Khums, he has to pay Khums from if he no longer needs them in the middle of the same year and exceed his annual expenses at the end of the year. Similarly, when a woman no more needs her ornaments for adornment, Khums will have to be paid on it. But if his needs are met after the end of the same year in which he purchased them, Khums will not be payable on them.
Issue 1778: If a person does not make any profit during a year, he cannot deduct his expenditure of that year from the profit which he makes in the next year.
Issue 1779: If a person does not make any profit in the first year, and spends his capital, and then makes some profit before the year ends, he is allowed to deduct the amount spent from his capital, from the profit.
Issue 1780: If a part of the capital is lost in trade etc., a person can deduct the lost amount from the profit made in the same year.
Issue 1781: If something else other than capital is lost from his wealth, he cannot procure it from the profit made by him. But if he needs that thing during that very year, he can procure it from the profit.
Issue 1782: If he borrows money in the beginning of the year to meet his expenses, and makes profit before the year ends, he can deduct the borrowed amount from his profit.
Issue 1783: If a person does not make any profit throughout a year, and borrows money to meet his expenses, he can pay off his loan by deducting the borrowed amount from the profit made by him during the succeeding years.
Issue 1784: If a person takes a loan to increase his wealth, or to purchase a property which he does not need, he cannot repay that loan from the profit earned during that year. However, if the loan taken out by him, or the thing purchased with it, is lost, he can pay the loan out of the profit made by him during that year.
Issue 1785: As a measure of obligatory precaution, a person must pay the Khums of the halal property amalgamated with haram from the property itself, but he can pay Khums of other things from the property itself and also pay money equivalent to the value of the Khums for which he is liable.
Issue 1786: If a person becomes liable for Khums and he has not paid it, he cannot have any discretion over that property even if he intends to pay Khums.
Issue 1787: A person who owes Khums cannot take responsibility for it, i.e. treat himself to be the debtor of those entitled to receive it, and use the entire property, and if he uses that property and it is lost, he should pay Khums on it.
Issue 1788: If a person who owes Khums makes a compromise with the Hakim-e Shar'a (Mujtahid), and takes responsibility for it, he can appropriate the entire property, and the profit he earns from it after the compromise, belongs to him.
Issue 1789: If one partner pays Khums on the profit made by him, and the other partner does not pay it, and he (the other partner) offers in the next year, as share of his capital, the property on which Khums has not been paid by him, none of the partners can have the right of disposal over that property.
Issue 1790: If a minor child owns some capital, and profit accrues on it, Khums becomes liable and it is obligatory upon his guardian to pay the Khums. But if he does not, it is not permissible for him to appropriate it and the minor child will have to pay Khums when he attains puberty.
Issue 1791: If a person acquires wealth from another person, and is certain that Khums has not been paid on it, he cannot have discretion over it. If he doubts whether or not he has paid Khums on it, he has discretion over it.
Issue 1792: If a person who has never paid Khums since he became liable, purchases a property, and its price goes up, and if he had not purchased it with the intention to see its price inflated and sell - for example, if he had purchased a land for farming and paid its price out of the money on which he had not paid Khums, he should pay Khums on the purchase price. And if, he has paid to the seller the money on which Khums has not been paid by him, and told him: "I am purchasing this property with this money", in case the Mujtahid permits one fifth of the transaction, he should pay Khums on the current market value of that property.
Issue 1793: If a person who has never paid Khums since he became liable for it, purchases with the profit of his trade, something which is not needed by him, and a year passes since he made that profit, he should pay Khums on that thing. And if he purchases household equipment and other necessities, in accordance with his status, it is not necessary for him to pay Khums on them, if he knows that he purchased them during the year with the same year's profit. And if he does not know, he should, as an recommended precaution, make compromise with a qualified Mujtahid.
Issue 1794: If anyone extracts Gold, silver, lead, copper, iron, oil, steam coal, turquoise, agate, alum, salt or any other mineral, in case they are of prescribed quantity, Khums must be paid on them.
Issue 1795: As a measure of precaution, the taxable limit of a mineral is 105 common mithqals of coined silver i.e. if the value of a thing which is extracted from a mine reaches 15 mithqals of coined gold, the person concerned should, as an obligatory precaution, pay Khums on it, after deducting from it the expenses which he has incurred.
Issue 1796: If a person has derived profit from a mine, but the value of the thing which he has extracted does not reach 105 mithqals of coined silver or 15 mithqals of coined gold, payment of Khums on it will be necessary when that profit alone or combined with other profits of his trade exceed his expenses for one year.
Issue 1797: Chalk, lime, fuller's-earth and red clay should be considered, as an obligatory precaution, minerals, and one who extracts them, is required to pay Khums if the value of that mineral reached the prescribed taxable limit. If it does not reach the taxable limit, it is treated a gained profit.
Issue 1798: If a person acquires something from a mine, he should pay Khums on it whether the mine is over the ground, or under, and whether it is located in an owned land, or at a place which has no owner.
Issue 1799: If a person does not know whether or not the value of the thing extracted by him from a mine reaches 105 mithqals of coined silver or 15 mithqals of coined gold, as an obligatory precaution, he should ascertain the value, as far as possible, by getting it weighed or by any other means.
Issue 1800: If a few persons jointly extract something, and if the value of the share of each one of them reaches 105 mithqals of coined silver or 15 mithqals of coined gold after deducting from it the expenses which he has incurred, he should pay Khums on it.
Issue 1801: Generally speaking, the minerals are a part of Anfaal, and it is not permissible to extract them in the present time without permission of a qualified Mujtahid and plan set forth by him. It is necessary that reference be made to him and action be taken in accordance with his opinion and decision.
3- Treasure Trove
Issue 1802: A treasure trove is a property which is hidden underground, or in a tree or a mountain or a wall, and someone finds it out. It should be in such form that it can be called a treasure-trove.
Issue 1803: If a person finds a treasure-trove in a land which does not belong to anyone, he can appropriate it, but he must pay Khums on it.
Issue 1804: The taxable limit of a treasure-trove is 105 mithqals of coined silver or 15 mithqals of coined gold. It means that if anything found in the treasure is equal to 105 mithqals of coined silver or 15 mithqals of coined gold after deducting from it the expenses which the miner has incurred, Khums should be paid from it as an obligatory precaution.
Issue 1805: If a person finds a treasure-trove in a land which he has purchased from another person, and knows that it does not belong to the previous owners of the land, he can take it as his property, but he must pay Khums on it. But if he has a strong feeling that the treasure may belong to one of the previous owners of the land, he should inform the previous owner. If it turns out that the treasure is not his, he should inform the owner preceding the previous owner, and so on, and if he finds out that the treasure did not belong to them, he can appropriate it, but he must pay Khums on it.
Issue 1806: If a person finds wealth in many containers buried at one place, and its total value is 105 mithqals of silver or 15 mithqals of gold, he should, as a measure of obligatory precaution, pay Khums on it. However, if he finds the treasure-trove at several places, the obligatory precaution is that he should pay Khums on each one of those treasures whose value reaches the minimum taxable limit, and no Khums is payable on the treasure-trove whose value is lesser.
Issue 1807: If two persons find a treasure-trove whose total value reaches 105 mithqals of silver or 15 mithqals of gold, they would pay Khums on it if the share of each one of them comes to the minimum taxable limit.
Issue 1808: If a person purchases an animal, and finds some valuables in its belly, the obligatory precaution is that it is necessary for him to inform the seller, provided that he has a strong feeling that it could belong to him. But if he finds that it does not belong to him, he should the previous owners in proper order, and if it is known that it belongs to none of them, it is treated as the profit of earning.
4- Halal property mixed up with Haram property
Issue 1809: If halal property gets mixed up in such a way that it is not possible to identify each from the other, and the owner of the haram property and its quantity are not known, the person concerned should pay Khums, and after the payment of Khums the balance will become halal for him.
Issue 1810: If halal property gets mixed up with haram property, and the person concerned knows the quantity of haram property, but does not know its owner, he should give away that quantity as Sadaqah on behalf of its owner, and the obligatory precaution is that he should also obtain permission from the Mujtahid.
Issue 1811: If halal property gets mixed up with haraam property, and the person concerned does not know the quantity of haram property, but knows its owner, they should come to some understanding and agreement with each other, and pay the owner a sum which would ensure that the amount due has been paid up. If the owner does not agree, in case the person concerned knows that a specific quantity belongs to him and doubts whether or not it is more than that known quantity, he should give him what he is certain to be the property of the owner. The recommended precaution is that he should give more than what he feels might belong to the owner.
Issue 1812: If a person pays Khums on a property which has halal mixed with haram parts, and learns later that the quantity of haram property was more than Khums, he should give the excess as Sadaqah, on behalf of the owner of the property.
Issue 1813: If a person pays Khums on a property which has been mixed up, or gives some property as Sadaqah on behalf of an unknown person, and if the owner turns up later, as an obligatory precaution, he must reimburse him his part.
Issue 1814: If a halal property mixes up with haram property, and the quantity of the haram property is known, and the person concerned knows that the owner is one of a group, but cannot identify him, he should draw lots to determine the owner, and he will have give it to whomever the lot falls.
5- Gems obtained by sea diving
Issue 1815: If pearls, corals or other gems are obtained from the sea-bed by diving, whether it is mineral or something grown, if it reaches, after deducting from it the expenses which he has incurred, 18 nokhods (3.457 grams) of gold, Khums should be paid on it, regardless of whether it was brought up after a single dive or more, and irrespective of whether it was from the same genera or from a different one. If diving is done in partnership, he whose share of obtained gem reaches 18 nokhods of gold should give Khums.
Issue 1816: If a person takes out gems from the sea mechanically without diving, and their value reaches 18 nokhods after deducting the expenses, it is obligatory on him, as a precaution, to pay Khums on it. But, it he obtains them from the surface of the sea or from the sea-shore, he should pay Khums if this is his profession and his income from this source alone, or in combination with other profits made by him, exceeds his expenses for one year.
Issue 1817: Khums on fish and other animals which are caught by a man without diving is obligatory, if he catches them with the intention of earning, and his income from this source alone, or combined with other profits made by him, exceeds his expenses for one year.
Issue 1818: If a person dives into the sea without the intention of bringing out anything, and by chance lays his hand on a gem, and he intends to appropriate it, he should Khums on it.
Issue 1819: A person dives into the sea and brings out an animal which has a gem in its belly worth 18 nokhods. Now, if that animal is one like a pearl oyster which usually contains a gem, he should pay Khums on it. And if it has swallowed the gem by chance, then as an obligatory precaution, Khums must be paid on it, if his income from this source alone, or combined with other profits made by him, exceeds his expenses for one year.
Issue 1820: If a person dives in big rivers like Tigris and Euphrates, and brings out a gem, he should pay Khums on it if gems are usually produced in those rivers.
Issue 1821: If a person dives in water and brings out some ambergris, he should pay Khums on it if it has the minimum limit value i.e. 18 nokhods of gold. If he obtains it from the surface of the sea, or from sea-shore, in case this is his source of income and it alone, or combined with other profits made by him, exceeds his expenses for one year, he must pay Khums from it.
Issue 1822: If a person whose profession is diving or extracting minerals, pays Khums on what he finds, and his income exceeds his expenses for a year, it is not necessary for him to give Khums on them again.
Issue 1823: If a child extracts a mineral, or has a halal property mixed haram one, or finds a treasure-trove, or brings out gems from the sea-bed by diving, his guardian will have to pay Khums on them.
6- Spoils of war
Issue 1824: If Muslims fight against the infidels by the command of the Holy Imam (A.S.) and, in the war, acquire some booty, that booty is called Ghanimat. And it is obligatory to pay Khums on what remains after deducting the expenses incurred for protection and transport etc. of that booty, and after setting aside what the Imam spends according to his discretion, and what he keeps as his special right.
7- A land which a zimmi purchases from a Muslim
Issue 1825: If a Zimmi non-believer purchases land from a Muslim, the former should pay Khums on it from that land itself. There is no problem, if he gives money worth the land. However, if he gives something other than money, he must give it with the permission of a qualified Mujtahid. As well, if he purchases a house, a shop and the likes from a Muslim, he must give Khums of its land. He does not need to seek proximity to Allah in giving this Khums. In fact, if a Mujtahid takes the Khums from him, he also does not need to make niyat of seeking proximity.
Issue 1826: If a Zimmi non-believer purchases a piece of land from one Muslim and sells it to another Muslim, he must pay its Khums. As well, if he dies and a Muslim inherits that land from him, Khums must be paid from that land itself or from any property belonging to him.
Issue 1827: If a Zimmi non-believer stipulates at the time of purchasing a piece of land that he would not give Khums or stipulates that the seller would pay it, the condition set by him is not in order and he must give Khums. But if he stipulates that the seller should give Khums on his behalf to the recipients, there is no problem.
Issue 1828: If a Muslim transfers the possession of a piece of land to an infidel without a sale contract, and receive something in exchange for it, for instance he makes a compromise with him, the Zimmi non-believer must give its Khums.
Issue 1829: If a Zimmi non-believer is and his guardian buys him a piece of land, Khums of that land must be taken from him.
Disposal of Khums
Issue 1830: Khums should be divided into two parts. One part is Sehme Sadaat which should, as an obligatory precaution, be given to a Sayyid who is poor, or orphan, or who has become stranded without money during his journey. The second part is Sehme Imam (A.S.), and during the present time it should be given to a Mujtahid, who fulfils all conditions, or be spent for such purposes as allowed by that Mujtahid. If he wants to give Khums to a Mujtahid whom he does not follow, in case he is permitted and he knows that that Mujtahid and the Mujtahid whom he follows spend the Khums for the same purpose, there is no problem.
Issue 1831: An orphan Sayyid to whom Khums is given should be poor. But the Sayyid who has been stranded without money while on journey, can be helped with Khums even if he may not be a poor man in his own hometown.
Issue 1832: If the journey of a Sayyid who has been stranded was with the purpose of committing a sin, he should not be given Khums.
Issue 1833: Khums can be given to a Sayyid who may not be A'dil, but it should not be given to a Sayyid who is not Ithna 'Ashari.
Issue 1834: Khums should not be given to a Sayyid if he is a transgressor, and Khums given to him encourages him further to commit the sins. And Khums should not be given to a Sayyid who openly commits sins openly, even if giving Khums to him may not aid him in committing sins.
Issue 1835: If a person claims that he is a Sayyid, Khums cannot be given to him unless two just ('Adil) persons confirm that he is a Sayyid, or if he is so well-known among the people, (as Sayyid) that one is sure and satisfied about him being a Sayyid.
Issue 1836: Khums can be given to a person who is known as Sayyid in his home city, if one is not certain or satisfied about anything to the contrary.
Issue 1837: If the wife of a person is a Sayyidah, he should not, as an obligatory precaution, give Khums to her for meeting her own expenses. However, if it is obligatory on the wife to meet the expenses of others, and she cannot meet them, it is permissible to give Khums to her, so that she may meet their expenses.
Issue 1838: If it is obligatory on a person to meet the expenses of a Sayyid or a Sayyidah, who may not be his wife, he cannot, on the basis of obligatory precaution, give him/her food, dress and other essential items of subsistence from Khums. However, there is no harm if he gives him/her a part of Khums to meet other necessary expenses.
Issue 1839: If it is obligatory on a person to maintain a poor Sayyid, but he cannot meet his expenses, Khums can be given to that Sayyid.
Issue 1840: The obligatory precaution is that a needy Sayyid should not be given Khums in excess of his yearly expenses.
Issue 1841: If there is no deserving Sayyid in the hometown of a person, and if he considers it probable that no such person will be available in near future, or if it is not possible to hold in safety the amount of Khums till the availability of a deserving person, he should take the Khums to another town, and give it to the deserving persons there, and the obligatory precaution is that he cannot deduct from Khums money the expenses of transfer. And if Khums is lost in the transfer due to his negligence, he should reimburse it, but if he has not failed in taking its care, it is not obligatory on him to pay anything.
Issue 1842: If there is no deserving person in his hometown, and he has a strong feeling that such a person may be found in future, and it may also be possible to look after Khums till the availability of a deserving person, the person concerned can still take it to another town. And if despite his carefulness, Khums is lost on the way, it will not be necessary for him to pay anything. He cannot, however, deduct from Khums the expenses of transferring it to the other place.
Issue 1843: Even if a deserving person is available in the home town of a person, he can transfer Khums to another town to give it to a deserving person. However, he himself should bear the expenses of taking Khums to the other town, and if Khums is lost, he is responsible for it, even if he may not have been negligent in looking after it.
Issue 1844: If a person takes Khums to another town with permission of the Mujtahid, and it is lost, it is not necessary for him to pay Khums again. And the position is the same if he gives Khums to a Wakil (agent) of the Mujtahid, and the Wakil transfers it to another place, and in the process the Khums is lost.
Issue 1845: If he does not give Khums from the property itself and he gives it from another property with permission of the Mujtahid, he must calculate the real price of that commodity, and if the price is inflated, he must give the extra amount, even if the deserving person consents to the inflated price.
Issue 1846: If a person is the creditor of a person who is entitled to receive Khums, and wants to adjust his debt against Khums payable by him, he should, as a recommended precaution, give Khums to the deserving person and then the deserving person can return it. He can also receive Khums on his behalf, and then forgo his debt.
Issue 1847: A deserving person cannot receive Khums and then return it to the owner. However, if a person owes a large sum of Khums, and is unable to pay it because of poverty, and does not wish to remain indebted to the deserving people, there will be no objection if the deserving person agrees to receive Khums from him, and then to bestow it upon him as a gift.
Issue 1848: If he makes a compromise about Khums with the Mujtahid or his authorized representative or a sayyid and promises to give it in the following year, he cannot deduct Khums from the gains of that year. Hence, if he has made a compromise on one thousand Tumans and he has two thousand Tumans in excess of his annual expenses from the profits gained in the following year, he must give khums of those two thousand Tumans and give one thousand Tumans which he owes for Khums from the remaining amount.