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6. The One-Fifth Tax (Khums)

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  • Ruling 1778

    If a person purchases something by undertaking to pay for the item later, and after the transaction he pays the seller money on which khums has not been paid,6 the transaction is valid but he will be indebted to …

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  • Ruling 1779

    If a Twelver Shia Muslim purchases something on which khums has not been paid, the seller is liable for its khums, not the buyer.

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  • Ruling 1780

    If a person gifts something to a Twelver Shia Muslim on which khums has not been paid, the benefactor is liable for its khums, not the beneficiary [but as stated in Ruling 1770, if at the end of the …

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  • Ruling 1781

    If a person acquires some property from a disbeliever (kāfir), or someone who does not believe in paying khums or does not pay khums, it is not obligatory for him to pay khums on it.

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  • Ruling 1782*

    If a businessman, merchant, craftsman, clerk, etc., starts trading or working, then after the passing of one year, he must pay khums on the amount that exceeds his living expenses for the year. The same applies to a preacher …

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  • Ruling 1783

    During the year, a person can pay khums on his profit whenever he acquires it, and it is also permitted (jāʾiz) for him to delay paying khums until the end of the year. However, if he knows that he will …

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  • Ruling 1784

    If a person makes a profit and he dies during the year, his living expenses until the time of his death must be deducted from the profit, and after that khums must be paid immediately on the balance.

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  • Ruling 1785

    If the price of a commodity that a person has purchased for the purposes of business rises, and if the person does not sell it and its price falls during the same year [and it is not worth …

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  • Ruling 1786

    If the price of a commodity that a person has purchased for the purposes of business rises, and if the person does not sell it until after the year finishes in the hope that the price will rise, …

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  • Ruling 1787

    If a person has purchased property that was not for business and he has paid khums on it, in the event that its price rises and he sells it, he must pay khums on the amount that has increased …

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