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6. The One-Fifth Tax (Khums)

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  • Ruling 1848

    Stealing etc. from a ḥarbī disbeliever16 is unlawful in the event that it is considered treachery and a breach of security. And based on obligatory precaution, whatever is taken from him in this way must be returned. 16 This …

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  • Ruling 1849

    The opinion held by most jurists (mashhūr) is that a believer can appropriate the property of a nāṣibī17 and pay khums on it. However, this rule is problematic [i.e. based on obligatory precaution, one must avoid doing this].18 17 In …

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  • Ruling 1850

    If a dhimmī disbeliever purchases land from a Muslim, then based on the opinion held by most jurists (mashhūr), he [i.e. the Muslim] must pay khums on it from the land itself or his other property. However, the obligation to …

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  • Ruling 1851

    Khums must be divided into two parts: one part is the portion for sayyids19 (sahm al‐sādāt), which must be given to a poor sayyid, an orphan sayyid, or a sayyid who is stranded on a journey. The second …

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  • Ruling 1852

    An orphan sayyid to whom khums is given must be poor. However, a sayyid who is stranded on a journey can be given khums even if he is not a poor person in his home town (waṭan).

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  • Ruling 1853

    If the journey of a sayyid who is stranded was for a sinful purpose, then based on obligatory precaution, he must not be given khums.

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  • Ruling 1854

    A sayyid who is not a dutiful person (ʿādil) can be given khums. However, khums must not be given to a sayyid who is not a Twelver Shia.

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  • Ruling 1855

    A sayyid who uses khums for sinful purposes cannot be given khums. In fact, the obligatory precaution is that khums must not be given to him if it assists him to commit sins, even if he does not spend it …

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  • Ruling 1856

    If a person claims that he is a sayyid, khums cannot be given to him unless two dutiful people confirm it, or one attains certainty or confidence (iṭmiʾnān) by some other way that he is a sayyid.

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  • Ruling 1857

    Khums can be given to a person who is known to be a sayyid in his home town, provided that one is not certain or confident that he is not a sayyid.

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