The Creed of Compassion-Islamic Teachings & Answering Doctrinal Misconceptions

Issue No. 1499- If a person needs to have his own house, khums is not due on what he spends on purchasing the house. In case however, his annual income does not suffice for purchasing a house and he has to save money for a couple of years to be able to buy a house, he should pay the khums of the money on which a year has passed. Nevertheless, if for example, he buys the land for the house in the first year and the building materials in the second year and pays for construction of the house in the third year, none of them is subject to khums.

Issue No. 1506- If a person purchases some household equipment during the year, they are not liable to khums. If the need for them ceases to exist later on, it is not necessary to pay khums on them. Similarly, khums will not be due on the ornaments of a woman when she becomes old and no longer needs to adorn herself with them. However, the recommended precaution is to pay khums on the above-mentioned items.

Issue No. 1509- If a person does not make any profit in the beginning of the year, and spends out of his capital, and makes some profit before the year ends, he can deduct the amount spent by him out of his capital from the profit.

Issue No. 1511- If a part of the capital is lost through business, in a manner that it may be counted as a part of the transaction loss, one can deduct the lost amount from the profit made in the same year. However, if the loss is on account of other events such as theft, etc., he cannot deduct it from the profits, unless he will not be able to do a business befitting his status with the remaining capital.

Issue No. 1512- When something else other than the capital is lost from his property due to a breakage, fire or theft, etc., in case one needs the lost thing during that very year, he can acquire it from the profit made during the same year.

Issue No. 1513- If a person borrows money in the beginning of the year to meet his expenses, and makes profit before the year ends, he can deduct the borrowed money from the profit. If he does not make any profit throughout a year, and borrows money to meet his expenses, he can repay the borrowed money from the profit made by him during the following years.

Issue No. 1514- The loans which a person has taken for his living expenditure, or for a loss, or indemnification, etc., can be repaid from the profit of the year. However, if a person is paying for the debts in instalments, only the instalments that he has to pay in that year will be counted as part of the expenditure of that year.

Issue No. 1515- If a person takes a loan to increase his wealth, or to purchase a property which he does not need, he cannot deduct the loan from the profit earned during that year. However, if the loan taken out by him, or the thing purchased with it perishes, he can repay the loan out of the profit made by him during that year.

Issue No. 1521- If a minor owns some capital and profit accrues on it which exceeds his annual expenditure, he should, as an obligatory precaution, pay its khums when he becomes mature.

Issue No. 1527- If chalk, lime, red clay, etc., are called minerals, khums should be paid on them. This rule also applies to different kinds of stones.

Issue No. 1534- Treasure denotes property hidden in the earth or in a tree or mountain or wall, that common perception sees as treasure.

Issue No. 1538- If a person spends on the extraction of a treasure, he should deduct it and pay khums on the remainder.