Khums on books of students of seminaries
Issue No. 1507- The books that the students of religious seminaries or other students need and buy with their income, are not liable to khums. However, if they do not need them presently, and they intend to use them in the future, khums should be paid on them. (However, if such books are necessary to be in the library even though they may not be used once during the year, it will be reckoned as a need, so khums will not be due on them). Similarly, equipment such as fire extinguishers [in places where fear of fire is considerable], essential medicines and first aid kits in the house are regarded as the living expenditures, khums will not be due on them, even though they may remain unused during the whole year.
