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6. The One-Fifth Tax (Khums)

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  • Ruling 1861*

    The obligatory precaution is that one must not give a person who is entitled to receive khums an amount of khums that is more than his living expenses for the year in one go. And if one gives such a …

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  • Ruling 1862

    If there is no one entitled to receive khums in a person’s town, he can take it to another town. In fact, he can take it to another town even if there is someone entitled to receive it in …

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  • Ruling 1863

    If a person takes possession of his khums by way of agency (wikālah) of a fully qualified jurist or his representative, he [is deemed to have paid his khums and] is absolved of his responsibility. Furthermore, if he transfers …

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  • Ruling 1864

    It is not permitted for one to calculate an item as having a higher price than it actually does and then give it in lieu of khums. And as stated in Ruling 1805, it is problematic [i.e. based …

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  • Ruling 1865*

    If a person is owed money by a sayyid who is entitled to receive the portion for sayyids, and the person who is owed wants to calculate the amount he is owed in lieu of the portion for sayyids …

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  • Ruling 1866

    A person who must pay khums cannot make it a condition on someone entitled to receive it that he must return the amount to him.

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