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6. The One-Fifth Tax (Khums)

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  • Ruling 1768

    Khums becomes obligatory (wājib) on seven things: profit from earnings; mined products; treasure troves; lawful (ḥalāl) property that has become mixed with unlawful (ḥarām) property; precious stones that are acquired by underwater diving; spoils of war; land that …

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  • Ruling 1769

    Whenever a person acquires property by means of trade, industry, or any other form of earning – even if, for example, he performs the prayers (ṣalāh) and keeps the fasts (ṣawm) of a deceased person, and with the …

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  • Ruling 1770

    If a person acquires property without earning it – for example, he is gifted something – then, with the exception of the cases mentioned in the next ruling, he must pay khums on it provided that it exceeds …

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  • Ruling 1771

    Khums is not liable on the dowry (mahr) that a wife receives, nor on the property that a husband receives in exchange for a khulʿ divorce,2 nor on blood money (diyah) that one receives. The same applies to …

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  • Ruling 1772

    If a person inherits some property and knows that the person from whom he inherited it did not pay khums on it, he must pay khums on it. Similarly, if the property itself is not liable for khums

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  • Ruling 1773

    If a person saves money on his living expenses for the year by being frugal, he must still pay khums on it.

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  • Ruling 1774

    If a person’s entire living expenses are paid by someone else, he must pay khums on his entire earnings.

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  • Ruling 1775

    If someone gives some property to particular persons – for example, he gives his children some property as a charitable endowment (waqf) – in the event that the property is farmed or trees are planted on it, and …

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  • Ruling 1776

    If the property that a poor person (faqīr) has received from obligatory charitable payments (ṣadaqah) – such as recompense (kaffārah) and radd al‐maẓālim 4 – or, if he has received it from recommended (mustaḥabb) ṣadaqah, and if the …

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  • Ruling 1777

    If a person purchases something with the actual money on which khums has not been paid, i.e. he tells the seller that he is purchasing the item with that money,5 then, in the event that the seller is …

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