The Commence of the Khums Year
Issue No. 1486- The beginning of the khums year for a person is the day of his first income. That is, if a person starts a trade, business, industry, farming, etc., the first time he makes earnings will be the beginning of his khums year. One cannot deliberately move it up or behind. However, in case he wishes to move the beginning of his khums year up, he should calculate and pay the khums of his property sooner than the designated time; as a result, from then on, that date will become the beginning of his khums year.