Khums

Attention: open in a new window. PDFPrintE-mail



Khums

After Zakat (the rules of which will follow later), Khums (the one-fifth levy) is amongst the articles of the practice of faith whose objective is to help the needy and the deserving.

The following verse of the holy Quran was revealed about the obligation of Khums:.

“And know, that whatever thing you gain, one-fifth of it is for God, the Messenger, the (Messenger’s) near kin, the orphans, the needy, and the wayfarer, if you believe in God and that which we sent down unto our servant (Muhammad), on the day of distinction day, the day when the two parties met. Verily, God has power over all things”. (Chapter Al-Anfal, Verse 41)

Khums should be divided into two parts. One half is Sehm-us-Sadat (the share of the Sadat, the decendents of the clan of Banu Hashim), it should be given to a Sayyid who is poor, or an orphan, or who has become stranded without money during his journey with the permission of qualified jurist. In this connection, I have given permission to all the followers for spending the Sehm-us-Sadat among the deserving Sadat. The second half (Sehm-ul-Imam) is of the Imam (A.S.) of our time, and during the present time during his occultation it should be given to a qualified jurist, who fulfils all conditions, or be spent for such purposes as allowed by that qualified jurist. However, if a person wants to give the Sehm-ul-Imam (A.S.) to a qualified jurist whom he does not follow in Taqleed, as an obligatory precaution, he should take the permission of the qualified jurist whom he follows.

The Sehm-ul-Imam (A.S.) should be spent for the purposes about which one is sure that the Imam (A.S.) will be pleased with. It is recommended that it should be given as alms on behalf of the Imam (A.S.).

The Sehm-ul-Imam (A.S.) should be spent for the following purposes with the permission of the qualified jurist:

1. The people who are teaching Islamic education or working to spread and uphold the honor of Islam.

2. The people acquiring religious education and giving it to the ignorant to reform the Islamic society.

3. For the other religious purposes which rectify the Muslim community. As an obligatory precaution, permission should be sought from the most learned qualified jurist in this regard.

Rule no.1755. Khums (the one-fifth levy) is obligatory on the following seven things:

(1) Profit or gain from earnings.

(2) Minerals.

(3) Treasure trove.

(4) Amalgamation of lawful wealth with unlawful wealth.

(5) Gems obtained from sea diving.

(6) Spoils of war.

(7) A land which a Dhimmi (a non-Muslim living under the protection of an Islamic Government) purchases from a Muslim.

I. Profit from earnings

Rule no.1756. If a person earns by means of trade, industry, or any other ways of earning, for example, 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. one-fifth, or twenty percent) from the surplus, in accordance with the rules which will be explained later.

Rule no.1757. If a person acquires wealth without having worked for it, such as if someone gives him a gift, and that wealth exceeds his own annual expenses, he should pay Khums from the excess.

Rule no.1758. There is no Khums liability on the dowry (Mahr) which a wife receives, nor on the property which a husband gets in exchange of divorcing his wife by way of Khula (the divorce at the instance (insistence?) of the wife who must pay compensation), but as a recommended precaution, he/she should pay Khums. The same rule applies to the property which one inherits according to the Islamic rules of inheritance. If a person inherits from a distant relative unexpectedly, then as an obligatory precaution, he will pay Khums from that inheritance if it exceeds his annual expenses.

Rule no.1759. If a person inherits some property and knows that the person from whom he has inherited did not pay Khums from it, as an obligatory precaution, he (the heir) should pay its Khums. If that property is itself not liable for Khums, but the heir knows that the person from who he has inherited owed some Khums, he should pay it from the deceased's estate.

Rule no.1760. If a person saves from annual expenses because of economizing and frugality, he should pay the Khums.

Rule no.1761. If the expenses of a person are borne by somebody else, he should pay Khums on his entire earning.

Rule no.1762. If a person gives away a property as endowment to some individuals, such as his children, 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, such as if they lease it out, they should pay Khums from the amount which exceeds their annual expenses.

Rule no.1763. If the wealth received by a poor person as Khums, Zakat, or recommended alms exceeds his annual expenses, or if he earns profit from the property given to him (for example, if he gets fruit from a tree which has been given to him) and that exceeds his annual expenses, he should pay Khums from it.

Rule no.1764. If a person purchases a commodity with the money on which the Khums has not been paid, that is, if he says to the seller: "I am purchasing this commodity with this money," the transaction will be in order in respect of the entire property, and Khums will apply to the commodity which he has purchased with that money. No permission and acknowledgement of a qualified jurist will be necessary.

Rule no.1765. If a person purchases a commodity, and after the transaction he 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 the sum he has paid to the seller.

Rule no.1766. If a person purchases something on which Khums has not been paid, the Khums will be the liability of the seller and the buyer is not responsible for anything.

Rule no.1767. If a person gives a gift to a person from which Khums has not been paid, one-fifth of it (i.e. Khums) is the liability of the donor himself, and the one who gets the gift is not required to pay anything.

Rule no.1768. If a person acquires some wealth from an unbeliever or from a person who does not believe in paying Khums, it will not be obligatory on him (i.e. the recipient) to pay the Khums.

Rule no.1769. The merchants, the earners, the artisans, and others like them: When a year passes since they started earning, they should pay Khums from whatever is in excess of their expenses for one year. 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.

Rule no.1770. 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 until the end of the year. One should adopt the lunar year for the payment of Khums.

Rule no.1771. 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 until his death should be deducted from the profit, and Khums should be paid on the balance.

Rule no.1772. If the price of a commodity one purchases for the purpose of business increases, 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 price.

Rule no.1773. If the price of a commodity which a person purchases for the purpose of business increases, and he does not sell it until after the end of the year, expecting that the price will rise further, and then the price falls, it is not obligatory for him to calculate Khums based on the increase in the price. In fact, he should pay Khums (in form of the same commodity or in its equal value) on the sum of the original value of the commodity and any profit.

Rule no.1774. If a person possesses some goods other than merchandise, from which Khums has been paid by him or on which Khums is not liable (for example he has purchased something to spend, and if its price increases and he sells it), he will pay Khums on the excess gained. Similarly, if a 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. In fact, even if it was not his object to earn profit, he should still pay Khums on them.

Rule no.1775. If a person establishes a garden 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. However, if his intention is to sell the fruit of the trees and benefit from its value, he should pay Khums on the fruit and on the growth of trees.

Rule no.1776. If a person plants willow trees, poplar trees, and other similar trees, he should pay Khums on their growth every year. 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 Khums on the surplus amount at the end of each year.

Rule no.1777. If a person has a few sources of income, for example, he receives rent for his property and is also engaged in trade, he should pay Khums at the end of the year from what exceeds his expenses. Also, if he makes a profit in one source and sustains loss in another, as a recommended precaution, he should pay Khums on the earned profit. However, if he has two different businesses, such as, if he is engaged in trade as well as farming, he cannot, as an obligatory precaution, offset the loss in one with the profit made from the other.

Rule no.1778. A person can deduct from his profit the expenditure which he incurs in making profit, such as brokerage and transportation, and it is not necessary to pay Khums on that amount.

Rule no.1779. 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, pilgrimage, or visits of holy places etc, provided that it is not beyond his status and he has not been extravagant.

Rule no.1780. Whatever a person spends on vows and expiations 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.

Rule no.1781. If a person lives in a city where people generally prepare a part of their daughter’s dowry every year, and he purchases the dowry during the year out of the profit made in that year according to his status, if he endows it to his daughter within that year that it becomes her own property and she does not use it, she is liable to pay Khums on it. If it remains his property and he does not give it to his daughter, he will be liable to pay Khums on it. This is in the situation where his purchase has not been beyond his status. However, if it is beyond his status and he gifts it to his daughter that it becomes her property, whatever part of it that is over and beyond his status he will be liable to pay Khums on it, and his daughter will be obliged to pay Khums on the remaining which has remained unused by her. What the status of the person (in his spending on the daughter’s dowry) is, is to be determined by what the general perception of the people and of intelligent people is.

Rule no.1782. Whatever a person spends for his journey of pilgrimage (Hajj) and his visits to the holy places is reckoned to be part of his expenditure of the year in which he spends it, and if his journey extends into part of the next year, he should pay Khums on what he spends during the second year.

Rule no.1783. If a person who earns profit from his work and trade has some other property on which Khums is not liable, he can calculate his expenditure for the year from the profit earned from his work or business.

Rule no.1784. 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. Additionally, if he wants to pay its value, which may have increased since he brought the provision, he should calculate the Khums according to the price at which he bought it.

Rule no.1785. If a person purchases household accessories with the profit earned by him before paying Khums, as a recommended precaution, Khums will be liable as soon as their need is over. Similarly, when a woman does not need her ornaments for adornment any more, Khums will have to be paid on it.

Rule no.1786. 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.

Rule no.1787. If a person does not make any profit in the beginning of the year, spends his capital, and then makes some profit before the year ends, he is not allowed to deduct the amount spent from his capital from the profit. In fact, he can only deduct the amount spent in trade.

Rule no.1788. If a part of the capital is lost in trade etc., a person can deduct the lost amount from the profit made before said loss.

Rule no.1789. If something else other than capital is lost from his wealth, he cannot procure it from the profit made by him. However, if he needs that thing during that very year, he can procure it from the profit made by his work.

Rule no.1790. If a person does not make any profit throughout a year and borrows money to meet his expenses, he cannot deduct the borrowed amount from the profit made by him during the succeeding years. Also, if he borrows money in the beginning of the year to meet his expenses, and makes profit before the year ends, he cannot deduct the borrowed amount from his profit, except if he had borrowed the amount after earning the profit. However, in the both cases mentioned above, he can pay his debt from the profit made during the year, and that part of the profit will not be liable for Khums.

Rule no.1791. 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.

Rule no.1792. A person can pay the Khums of the thing from itself, or he can also pay money equivalent to the value of the Khums for which he is liable. However, if he wants to pay from another commodity, it is problematic; he cannot do so without the permission of a qualified jurist.

Rule no.1793. If a person becomes liable for Khums and he has not paid it although a year has passed, and also does not intend to pay it, he cannot have any discretion over that property. In fact, as an obligatory precaution, the position is the same (i.e. he cannot have any discretion over the property) even if he intends to pay Khums.

Rule no.1794. 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. If he uses that property and it is lost, he should pay Khums on it.

Rule no.1795. If a person who owes Khums makes a compromise with the qualified jurist and takes responsibility for it, he can appropriate the entire property, and the profit he earns from it after the compromise belongs to him.

Rule no.1796. 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 the property on which Khums has not been paid by him in the next year as share of his capital, the first partner who has paid Khums can have the right of disposal over that property.

Rule no.1797. If a minor child owns some capital, and profit accrues on it, it is not obligatory upon him to pay the Khums when he attains puberty.

Rule no.1798. If a person acquires wealth from another person and doubts whether or not he has paid Khums on it, he can have discretion over it. In fact, even if he is certain that the other person has not paid Khums on it, he can have the discretion over it.

Rule no.1799. If a person purchases, with the profit earned by him, a property which is not reckoned to be part of his needs and annual expenses, it is obligatory on him to pay Khums on it at the end of the year. If he does not pay Khums, and the value of the property increases, he should pay Khums on its current value. Besides property, the same rules apply to carpets, etc.

Rule no.1800. If a person who has never paid Khums since he became liable for it, for example, purchases a property, and its price goes up, and if he had not purchased it with the intention to see its price increase and sell it – for example, if he had purchased 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. 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," he should pay Khums on the current value of that property.

Rule no.1801. 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. 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. If he does not know, he should, as an obligatory precaution, make compromise with the qualified jurist.

II. Minerals

Rule no.1802. If a person extracts gold, silver, lead, copper, iron, oil, coal, turquoise, agate, alum, salt or any other mineral by mining, and if their quantity reaches the taxable limit, Khums must be paid on them.

Rule no.1803. The taxable limit of a mineral is 15 common mithqals of coined gold (75 grams of gold), i.e. if the value of a thing which is extracted from a mine reaches 15 mithqals of coined gold, the person concerned should pay Khums on it after deducting from it the expenses which he has incurred.

Rule no.1804. If a person has derived profit from a mine, but the value of the thing which he has extracted does not reach 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.

Rule no.1805. Chalk, lime, fuller's earth, and red clay are not minerals, and one who extracts them from earth is required to pay Khums if the value of that thing alone or combined with other profits of his trade exceed his expenses for one year.

Rule no.1806. 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.

Rule no.1807. If a person does not know whether or not the value of the thing extracted by him from a mine reaches 15 mithqals of coined gold, whether Khums is obligatory on it or not, then it is not necessary for him to ascertain the value by getting it weighed or by any other means.

Rule no.1808. If a few people jointly extract something, and if its total value reaches 15 mithqals of coined gold, they should pay Khums on it even if the value of the share of each one of them may not be liable for Khums.

Rule no.1809. If a person extracts a mineral by digging a land belonging to another person, then the extracted thing belongs to the owner of the land. When the mineral which is extracted from the earth reaches the taxable limit, he (the owner of the land) should pay Khums on the whole extracted quantity, because he had spent nothing on the extraction of the mineral.

III. Treasure-trove

Rule no.1810. A treasure trove is a property which is hidden underground, or in a tree, or a mountain, or a wall, and someone finds it and takes it out. It should be in such form that it can be called a treasure-trove.

Rule no.1811. 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. The same rule applies if the treasure found is something other than gold or silver.

Rule no.1812. The taxable limit of a treasure-trove of silver is 15 mithqals of coined silver and of gold is 15 mithqals of coined gold. If any other thing found in the treasure should be equal to the above mentioned value of either of the metals, it becomes liable for Khums.

Rule no.1813. 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, it becomes his own property but he should pay Khums on it. However, if he has a strong feeling that the treasure may belong to the previous owner of the land, as an obligatory precaution, 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 should pay Khums on it.

Rule no.1814. If a person finds wealth in many containers buried at one place, and its total value is 15 mithqals of silver or 15 mithqals of gold, he should pay Khums on it. However, if he finds the treasure-trove at several places, it is obligatory on him to 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.

Rule no.1815. If two people find a treasure-trove whose total value reaches 15 mithqals of silver or 15 mithqals of gold, they should pay Khums on it if the share of each one of them may not reach the minimum taxable limit.

Rule no.1816. If a person purchases an animal similar to fish and finds some valuables in its belly: If he has a strong feeling that it could belong to the seller, it is not necessary for him to inform the seller, and the rule of profit from earning will be applied on it. However, if the animal is like that of a horse or cow, it is obligatory on buyer to inform the seller, and if the seller informs the buyer of some signs of that thing (proving his ownership of it), that thing will belong to him, otherwise it will belong to buyer and the rule of profit from earning will be applied on it.

IV. Amalgamation of lawful wealth with unlawful wealth

Rule no.1817. If lawful property gets mixed with unlawful property in such a way that it is not possible to identify each from the other, and the owner of the unlawful property and its quantity are not known, and if it is also not known whether the quantity of the unlawful property is more or less than the due Khums, the person concerned should pay Khums on the entire property and after the payment of Khums the balance will become lawful for him.

Rule no.1818. If lawful property gets mixed up with unlawful property, and the person concerned knows the quantity of the unlawful property, irrespective of it being more or less than Khums, but does not know its owner, he should give away that quantity as alms on behalf of its owner and the obligatory precaution is that he should also obtain permission from the qualified jurist.

Rule no.1819. If lawful property gets mixed up with unlawful property, and the person concerned does not know the quantity of the unlawful property, but knows its owner, they should come to some understanding and agreement with each other. However, if the owner of the property is not agreeing, he should pay the owner a sum which he is certain that belongs to him. In fact, it is better he should also pay that amount about which he feels that it might belong to the owner.

Rule no.1820. If a person pays Khums on a lawful property which has mixed with unlawful parts, and learns later that the quantity of unlawful property was more than the Khums, he should give the excess as alms on behalf of the owner of the property.

Rule no.1821. If a person pays Khums on a property which has been mixed up with unlawful property, or gives some property as alms on behalf of an unknown owner, and if the owner turns up later, it is not necessary to give him anything provided that he had taken permission from the qualified jurist for giving alms.

Rule no.1822. If a lawful property mixes up with unlawful property, and the quantity of the unlawful property is known, and the person concerned knows that the owner is one of a group, but cannot identify him, he should satisfy all of them, if possible. If it is not possible, he will draw lots and give the property to the person whose name is chosen by the lots.

V. Gems obtained by sea diving

Rule no.1823. If pearls, corals or other gems are obtained from the seabed by diving, whether it is mineral or a growth, Khums should be paid on it, and the taxable limit of anything obtained by diving is one mithqal (3.50 grams) of gold. Therefore, Khums should be paid on the quantity which reaches the taxable limit, whether there is only one diver or more.

Rule no.1824. If a person takes out gems from the sea mechanically without diving, as a precaution it is obligatory on him 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 his income from this source alone, or in combination with other profits made by him, exceeds his expenses for one year.

Rule no.1825. Khums on fish and other animals which are caught by a man without diving is obligatory, if his income from this source alone, or combined with other profits made by him, exceeds his expenses for one year.

Rule no.1826. If a person dives into the sea without the intention of bringing out anything and by chance lays his hand on a gem, he should, as an obligatory precaution, pay Khums on it.

Rule no.1827. If a person dives into the sea, brings out an animal which has a gem in its belly, if that animal is one like a pearl oyster which usually contains a gem, he should pay Khums on it. And if it is some other sea animal who has swallowed the gem by chance, then Khums is obligatory, if the gems alone or combined with other profits made by him, exceeds his expenses for one year.

Rule no.1828. If a person dives in big rivers like the Tigris and Euphrates, and brings out a gem, he should pay Khums on it, if the gems are usually produced in those rivers.

Rule no.1829. If a person dives in the water (river or sea) and brings out some ambergris, he should pay Khums on it. In fact if he obtains it from the surface of the sea, or from sea-shore, as a precaution, Khums is obligatory on it.

Rule no.1830. 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.

Rule no.1831. If a child extracts a mineral, or finds a treasure-trove, or brings out gems from the sea-bed by diving, Khums is not liable on it. But if a child has property in which lawful and unlawful parts are mixed up, the guardian must purify that property (by paying Khums).

VI. Spoils of war

Rule no.1832. If Muslims fight against the infidels by the command of the Holy 12th Imam (A.S.), and they acquire some booty in the war, that booty is called “Ghanimah”. 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. During the occultation of the Holy Imam (A.S.), if Muslims fight against the infidels and acquire some booty, as a precaution, that booty is also called Ghanimah.

VII. Land purchased by a Dhimmi from a Muslim

Rule no.1833. If a Dhimmi (a non-believer living under the protection of an Islamic Government) non-believer purchases land from a Muslim, the former should pay Khums on it from that land itself, or from any other property belonging to him. And if he purchases a house or a shop from a Muslim, he should pay Khums on the land of that house or shop. It is not necessary that he should make the intention of Qurbah while giving the Khums, and it is not necessary that the qualified jurist take it from the Dhimmi with intention of Qurbah.

Rule no.1834. If a Dhimmi non-believer purchases land from a Muslim and sells it to another Muslim, even then the Dhimmi is not exempted from Khums. But it is not necessary for the Muslim to pay the Khums. And same rule applies if the Dhimmi non-believer dies and a Muslim owns his property as a heir. And in both cases if that Dhimmi non-believer or the previous owners had not paid Khums, as an obligatory precaution, that Muslim must pay Khums on that land.

Rule no.1835. If a Dhimmi non-believer purchases land on the condition that he will not pay the Khums, or the Khums is liable on the seller, his condition is not correct and he should pay the Khums. But if he purchases on the condition that the seller would distribute the amount liable for Khums among the deserving on his behalf, then it is necessary for the seller to act according to the condition.

Rule no.1836. If a Muslim gives his land to a Dhimmi non-believer without selling or buying and gets some recompense from (e.g. makes a compromise with him), the Dhimmi should pay Khums on it.

Rule no.1837. If a Dhimmi non-believer is a minor and his guardian purchases land for him, then as an obligatory precaution, the deal is done on the condition that he will pay the Khums.

Disposal of Khums

Rule no.1838. Khums should be divided into two parts. One half is Sehm-us-Sadat, and it should be given to a Sayyid who is poor, or orphan, or who has become stranded without money during his journey, with the permission of qualified jurist. And in this regard I (Ayatollah Sheikh Bashir Najafi) have given permission to all the followers for spending the Sehm-us-Sadat among the needy and deserving. The second part is Sehm-ul-Imam (A.S.), and during the present time of his occultation it should be given to a qualified jurist, who fulfils all the conditions, or be spent for such purposes as allowed by that qualified jurist. But if a person wants to give the Sehm-ul-Imam (A.S.) to a qualified jurist whom he does not follow in Taqleed, as an obligatory precaution, he should take the permission of the qualified jurist whom he follows. He should obtain the permission if the qualified jurist fulfils the following two conditions:

(1) He believes in absolute Wilayatul-Faqeeh (the rule of the jurists and obedience towards them).

(2) He orders that the Sehm-ul-Imam (A.S.) part be sent to him.

If any of the two conditions is not fulfilled, it not necessary to obtain the permission of the qualified jurist for giving the Sehm-ul-Imam (A.S.) to another qualified jurist.

Rule no.1839. An orphan Sayyid to whom Khums is given should be poor (in need of that Khums). But the Sayyid who has been stranded without money while on a journey can be helped with Khums even if he may not be poor in his own hometown.

Rule no.1840. If the journey of a Sayyid who has been stranded was with the purpose of committing a sin, as an obligatory precaution he should not be given Khums.

Rule no.1841. Khums can be given to a Sayyid who may not be just (`Adil), but it should not be given to a Sayyid who is not Ithna 'Ashari (Twelver Shia).

Rule no.1842. 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 as a precaution, Khums should not be given to a Sayyid who is a drunkard, or does not offer his daily prayers, or commits sins openly, even if giving Khums to him may not help him in committing sins.

Rule no.1843. 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 well-known among the people as a Sayyid, such that one is sure and satisfied about him being a Sayyid.

Rule no.1844. Khums can be given to a person who is known as a Sayyid in his home city, even if one is not certain or satisfied.

Rule no.1845. If the wife of a person is a Sayyidah, he should not 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. Similarly, one cannot give Khums to her so that she may use it on her non-essential expenses.

Rule no.1846. If it is obligatory on a person to meet the expenses of a Sayyid or a Sayyidah, he cannot on the basis of an 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.

Rule no.1847. If it is obligatory on a person to maintain a poor Sayyid, but he cannot meet his expenses, or can meet them but does not do so, Khums can be given to that Sayyid.

Rule no.1848. The obligatory precaution is that a needy Sayyid should not be given Khums in excess of his yearly expenses.

Rule no.1849. If there is no deserving Sayyid in the hometown of a person, and he is certain or satisfied that no such person will be available in the near future, or if it is not possible to hold in safety the amount of Khums until the availability of a deserving person, he should take the Khums to another town, and give it to the deserving persons there, and he can deduct from Khums 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 due care of it, it is not obligatory on him to pay anything as reimbursement.

Rule no.1850. If there is no deserving person in his home town, and he is certain or satisfied that such a person may be found in the future, and it may also be possible to look after the Khums until the availability of a deserving person, the person concerned can still take it to another town. And if despite of taking due care, Khums (or a part thereof) is lost on the way, it will not be necessary for him to reimburse it. He cannot, however, deduct from Khums the expenses of transferring it to the other place.

Rule no.1851. 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 the Khums is lost, he is responsible for it, even if he may not have been negligent in looking after it.

Rule no.1852. If a person takes Khums to another town in compliance with the directive of the qualified jurist, 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 an agent of the qualified jurist, and the agent transfers it to another place, and in the process the Khums is lost.

Rule no.1853. It is not permissible that the price of a commodity is raised higher than its actual price and then it is given as Khums. And as stated earlier, paying Khums from the commodity other than that on which Khums is liable is problematic, except in the case of money of gold and silver coins etc.

Rule no.1854. If a person is the creditor of a person who is entitled to receive Khums, and wants to adjust his debt against the Khums payable by him, he should, as an obligatory precaution, give Khums to the deserving person and thereafter, the deserving person returns it to him towards the debt. He can also become the agent of the deserving person, receive Khums on his behalf, and then deduct his debt from it.

Rule no.1855. A deserving person cannot bestow the Khums back to the person who have paid it. But 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 back to him as a gift.