Issue No. 1500- It is a common practice among many families to prepare the dowry of their daughters gradually; in such a case, it is obligatory to pay khums on the dowry if a year passes on it. However, in cities where it is deemed bad for the families not to prepare the dowry well before marriage or it is not easy to prepare the dowry but in a gradual manner, in these cases there will be no khums on the dowry.
Issue No. 1501- People who prepare their graves or shroud in advance, should pay khums on them if a year passes on them.
Issue No. 1502- There is no khums on the wealth or property from which khums has been paid once unless it increases or its price goes up.
Issue No. 1503- As was mentioned earlier, expenses spent on ḥajj or mustaḥab Zīyārat is not liable to khums if it is from the incomes of the same year. In case he has to enrol himself and pay for the expenses a few years earlier, it will be reckoned as the expenditure of the same year and is not liable to khums neither in that year nor in the following years.
Issue No. 1504- If a person who along with income, has some other property on which khums is not liable, or from which khums has been paid, it is not necessary for him to separate them although he can spend both and at the end of the khums year he is just obliged to pay khums on the surplus of the property which is not liable to khums or the money on which khums has already been paid.
Issue No. 1505- If one purchases provisions for his use during the year by his income, and at the end of the year, a portion of it remains unused, he should pay khums on it. The obligatory precaution is that he should calculate the khums of less important things also, like, small extra amount of foodstuffs and the likes. In case he wants to pay the price of the provisions as khums, he should consider its price at the end of the khums year irrespective of whether it is more that the buying price or less.
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.
Issue No. 1508- If a person does not make any profit throughout the year, he cannot, as an obligatory precaution, deduct his expenditure for that year from the profit which he makes in the next year.
Issue No. 1510- Capital is subject to khums unless one pays khums on it even gradually he cannot run his life in a way befitting his social status with the remainder. Therefore, if paying khums does not harm his job he should pay khums on the capital. It makes no difference whether the capital is land and water for farming or tools or capital for business.
Issue No. 1516- A person cannot use a property whose khums has not been paid even with the intention to pay its khums later. Therefore, one cannot make use of it and in case he uses that property he has committed a sin and if it perishes, he still should pay khums for it.
Issue No. 1517- If a person who owes khums makes a compromise with the Mujtahid or his representative (taking into consideration the rights of those entitled to receive it), and takes responsibility for it, he can make use of the entire property, and the profit he earns from it after the compromise belongs to him.
Issue No. 1518- If a person who is in partnership with someone else, knows that his partner does not pay khums on his profit, it is not permissible for him to continue his partnership with him unless he pays khums due on his own share in which case we permit him to continue the partnership. However, enjoining good and forbidding evil in a polite manner should not be forgotten.
