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Practical Laws of Islam

    • Rules of Taqlīd
    • Rules on Purity
    • Prayer
    • Fasting
    • Khums
      • Gift, Present, Bank Prize, Dowry, and Inheritance
      • Loan, Monthly Salary, Insurance, and Retirement Pension
      • Selling a House, Means of Transportation, and Lands
      • Treasure, Mine, and Ḥalāl Mixed With Ḥarām Property
      • Ma’ūnah
      • Mudāwarah, Muṣālaḥah, and Khums Mixed with other Things
      • Capital
      • The Method of Calculating Khums
      • Determining the Khums Year
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        Determining the Khums Year
         
        Q 989: Is one obliged to specify a date for one’s khums year, although he is certain nothing of his income will exceed his living expenditures at the year’s end? What is the ruling regarding an individual who did not specify a certain date for it because he knew that he would not save anything from his income at the year’s end?
        A: The beginning of khums year is not determined by the mukallaf himself. In fact it is a real matter. It starts with trading work for traders, the time of harvest for farmers and receiving one’s first salary for workers and employees. Determining the khums year’s end and an account for one’s yearly income is not an independent obligation; rather it is a method for calculating the amount of khums that should be paid. When one knows he is liable to khums, but does not know how much it is, the calculation becomes obligatory. However, if from his income nothing is left at the year’s end and all one’s earnings were spent for one’s annual expenses, he is not liable to khums.
         
        Q 990: Does one’s khums year begin with the first month or the day when he receives his salary?
        A: For those who receive salary, including workers, employees, and so on khums year starts on the first day they receive their salary or they can request it.
         
        Q 991: How does one specify the beginning of the year in order to pay one’s khums?
        A: There is no need to specify the beginning of one’s khums year, rather it is determined automatically depending on the nature of income. Thus, for workers, employees and the like the khums year begins on the date of receiving their first salary. As to merchants and shopkeepers, it begins when they start their work (buying and selling). However, farmers’ khums year starts at the time of first harvest.
         
        Q 992: Should unmarried youths who live with their parents specify their own date for the khums year? When would their year start? How would they calculate for that?
        A: It is obligatory to specify the khums year if the unmarried youth has a personal income no matter how small the amount. This is to calculate annual income and to pay khums on the amount that is left over from his/her income at the end of the khums year. The beginning of the year would start from the receipt of the first income.
         
        Q 993: Is it possible for a husband and wife to specify a single common date for khums, when they both use their incomes together for their costs?
        A: Each one must have a separate and independently specified date for the khums year in terms of his/her income. It is obligatory for each of them to calculate the khums of the remaining portion of his/her own income at the end of the year. It is also allowed that one of them calculates and pays the khums of the other by his/her permission.

         

        Q 994: I am a housewife. My husband has specified a date for his khums year so as to pay khums on his property. I too sometimes have some income. Can I specify a date for my khums year based on my first income on which I have not paid khums and at the end of the year remove my khums from what remains at hand after paying for the annual expenditure? Would I have to pay khums on money I used during the year towards the costs of visiting the Holy Infallibles (a.) and purchase of presents?

        A: It is obligatory that you consider the date of your first income of the year as the beginning of your khums year. All that you spent for personal purposes during the year, e.g. the things you mentioned, are not subject to khums. From the yearly income, what is left over at the end of the year — after taking the annual expenditures into account — is subject to khums.

         

        Q 995: Is it obligatory to specify the date of the khums year according to the solar calendar or the lunar one?

        A: In respect to this matter, one has a choice.
         
        Q 996: A person says that his khums year starts from the 11th month of the year. He forgot about that date and in the 12th month he purchased a rug, a clock, etc. before calculating the khums. Now he wants to change his khums year’s date to Ramadan. It must be pointed out that this person has presently a khums debt of 83,000 tumans relating to the last two years which he is presently paying in installments. What would your ruling be with regards the two (Imam’s and sayyids’) shares of khums which would apply to the rug, clock, etc.?
        A: It is permissible to bring forward the specified khums year’s date if one calculates and pays the khums on his earnings till that date. Then this date will be his new date of khums year. However, it is impermissible to delay paying this year's khums to the next year. In fact, if one does not pay his khums at the end of the khums year and, after the passage of this khums year, spends it on his living requirements, he owes the khums and should pay it considering the devaluation rate. However, if he does not know the devaluation rate, he should make muṣālaḥah with the hākim of shar` (i.e. a qualified mujtahid).
         
        Q 997: Can an individual himself calculate his own khums and then pay it to your attorneys?
        It is no problem if he knows khums rulings.
      • The Authority in Charge of Khums
      • Sayyids’ Share and How to Be Considered as a Sayyid
      • Areas in which Khums Is Spent
      • Miscellaneous Issues Related to Khums
      • Anfāl
    • Jihad
    • Enjoining the Good and Forbidding Evil
    • Ḥarām Gains
    • Chess and Gambling Instruments
    • Music and Ghinā’
    • Dancing
    • Clapping
    • Non-maḥrams’ Pictures and Films
    • Satellite Television Equipment
    • Theatre and Cinema
    • Painting and Sculpture
    • Magic, Conjuring, and Evocation of Spirits and Jinn
    • Hypnosis
    • Lottery
    • Bribery
    • Medical Issues
    • Teaching, Learning and Their Proprieties
    • Copyrights
    • Dealing with non-Muslims
    • Working for Oppressive States
    • Clothing
    • Treating the West
    • Smoking and Narcotics
    • Shaving the Beard
    • Attending Gatherings of Debauchery
    • Writing Supplications and Istikhārah
    • Religious Events
    • Hoarding and Extravagance
    • Buying and Selling
    • Miscellaneous Issues in Business
    • Rules Concerning Ribā
    • Right of Pre-emption
    • Hiring, Renting, and Lease
    • Surety
    • Pawning and Mortgaging
    • Partnership
    • Presents and Gifts
    • Debt and Loan
    • Ṣulḥ
    • Power of Attorney
    • Mustaḥabb Alms
    • Deposits and Loaned Properties
    • Leaving a Will
    • Usurpation
    • Placement under Guardianship and Signs of Maturity
    • Silent Partnership
    • Banking
    • State Property
    • Endowments
    • Rules Concerning Graveyards
    • Glossary
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