Issue No. 1522- One who possesses plenty of clothing, rings, ornaments and different household items, if he needs all of them and they are in accordance with his social status, they are not liable to khums provided that they have been acquired from the profits of the same year. In case however, they exceed his needs and status, the extra quantity would be liable to khums.
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. 1475- If a person earns by means of farming, trade, industry or working for an institute and if his income exceeds the annual expenses for maintaining himself, his family and all the ones that he is responsible for their maintenance, he should pay khums (i.e., one fifth) out of the surplus, in accordance with the rules which will be mentioned later.
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. 1477- If one receives something as a gift and that property exceeds his own annual expenses, he should, as an obligatory precaution, pay its khums. Similarly, if a person inherits from a person who is a distant relative and he did not know about this kinship nor did he expect such an inheritance, the obligatory precaution here is that he should pay khums on the inherited property.
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. 1478- If a person endows some property to some particular persons, like his children, and if that property generates an income which exceeds their annual expenses, they should pay its khums.
Issue No. 1556- If people whose profession is diving or extracting minerals, pay khums on what they extract and their incomes exceed their annual expenses at the end of the year, it will not be necessary to pay khums on them again.
Issue No. 1477- If one receives something as a gift and that property exceeds his own annual expenses, he should, as an obligatory precaution, pay its khums. Similarly, if a person inherits from a person who is a distant relative and he did not know about this kinship nor did he expect such an inheritance, the obligatory precaution here is that he should pay khums on the inherited property.
Issue No. 1565- If a Muslim gives a land to a dhimmī without a sale/purchase transaction yet takes recompense from him, e.g., when he makes compromise with him, the dhimmī should pay khums, as an obligatory precaution.
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. 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.
