Life Expenditures are not Eligible for Paying Khums
Issue No. 1497- No khums is due on the costs of living, i.e., what a person spends out of the income on food, clothing, purchase of house, household accessories, marriage, dowry of a girl, obligatory or recommended Zīyārat [pilgrimage], and the expenses which one bears as a result of giving gifts and having guests, etc., provided that he has not been excessive. Therefore, the surplus left to the end of khums year is subject to khums. Furthermore, when something is counted as a part of the annual expenses (e.g., a house, carpet, etc.) and if it is sold later, khums is not due on its price especially when it is going to be replaced by homogenous commodity.
