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6. The One-Fifth Tax (Khums)

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  • Ruling 1808

    If a person who owes khums makes an interchange settlement10 with a fully qualified jurist and takes responsibility for it, he has disposal over his entire property; and the profit he earns from it afterwards belongs to him. He …

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  • Ruling 1809

    If a person who is a [business] partner with someone else pays khums on his profit but his partner does not, and in the following year his partner offers his property on which khums has not been paid as capital …

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  • Ruling 1810*

    If a child who is a minor (ṣaghīr) acquires some profit, albeit from gifts, and if during the year the profit is not used for the child’s living expenses, it becomes liable for khums and it is obligatory for …

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  • Ruling 1811

    If a person who acquires property doubts whether the former owner has paid khums on it or not, he still has disposal over the property. In fact, even if the new owner is certain that the former owner has …

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  • Ruling 1812

    If a person purchases something with the profit earned by him during the year, but the item cannot be considered a necessary or reasonable expense [as per his status] for the year, it is obligatory for him to …

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  • Ruling 1813

    If a person purchases something with money on which khums has not been paid for a year [as a non-specified undertaking, which is explained in the first footnote pertaining to Ruling 807], and if its price increases, then in …

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  • Ruling 1814

    If someone has not paid khums from the time he became legally obliged to fulfil religious duties, or if he has not paid khums for a period of time – for example, a number of years – then, if …

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  • Ruling 1815

    Mined products such as gold, silver, lead, copper, iron, oil, coal, turquoise (fīrūzah), agate (ʿaqīq), alum, salt, and others, are considered to be anfāl, i.e. they belong to the Imam (ʿA). However, if someone extracts them and there …

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  • Ruling 1816

    The niṣāb for mined products is fifteen common (ṣayrafī) mithqāls12 of coined gold, i.e. if the value of something that is extracted from a mine reaches fifteen common mithqāls of coined gold after deducting the costs for extracting it, …

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  • Ruling 1817

    When the value of something that has been extracted from a mine does not reach fifteen common mithqāls of coined gold, khums on it becomes necessary only when it – either on its own or in combination with …

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