Ma’ūnah for Livelihood and Living

Expenses related to one's sustenance and dependents are exempt from Khums.

Ma’ūnah are categorized into three types:

1. Tools and Items Necessary for [Daily] Living: These encompass various personal and dependent essentials. This category includes items like blankets, cushions, and utensils that may not be frequently used or even remain unused, but are kept for precautionary reasons, or to accommodate potential guests.

2. Consumable Items: Items that are used up during their application and are not kept afterward. This category includes products like food items, hygiene products, and similar goods.

3. Current Living Expenses: Recurring expenses such as utility bills (water, electricity, and gas), medical expenses, recreational activities, gifts, and charity, etc.

Category One: Tools and Items Necessary for [Daily] Living

Q84: I bought blankets, cushions, and utensils for possible use by guests, but no guests visited this year, and these items remained unused. Are these items subject to Khums?

A: In such case, where the items are non-consumable, the criterion for their exemption as living expenses (ma’ūnah) is their readiness for use when needed. If, at the time of purchase, these items were genuinely necessary and required to be available for potential use, they are exempt from Khums, even if they were not actually used during the year.

Q85: I bought a book that I have not yet used. Is Khums applicable to it?

A: If the book is necessary and compatible with your customary social standing, it is exempt from Khums.

Q86: I intended to purchase some necessary household items but could not find them due to a lack of availability. As the year-end for Khums arrived, I still had the funds set aside for these purchases that went unspent. Should I pay Khums on this amount?

A: Generally speaking, if the household items were rightfully necessary before the end of Khums year and you attempted to purchase them in a timely manner but you were unable to do so due to unforeseen circumstances, then Khums on these amounts is not obligatory, provided you proceed with the purchase without further delay.

Q87: I signed a contract to purchase a residential house, but the seller canceled the contract a few days before the end of my Khums year. Should I pay Khums on the amount I had allocated for the purchase?

A: If you acted promptly and without delay in purchasing the house, Khums is not obligatory.

Recreational Land or Orchard

Q88: I bought a plot of land for a family recreational orchard. Is it subject to Khums? If Khums is obligatory, does it also apply to the expenses incurred, such as fencing and tree planting?

A: If the orchard is within the bounds of your customary social status, it is exempt from Khums.

Q89: I purchased a plot of land with the intention of developing an orchard, but I have not yet started construction. If my Khums year arrives, will this land be subject to Khums? If so, how is the Khums calculated?

A: If the orchard is for personal use as a necessary place for rest and is not excessive for your customary social status, it is exempt from Khums.

Jewelry

Q90: If a woman purchases gold monthly from her income, according to her customary social status, is the gold subject to Khums?

A: If the gold is purchased for customary personal adornment and is within the bounds of her customary social status, it is not subject to Khums.

Animals

Q91: If someone keeps birds or an aquarium with fish in his home, are these subject to Khums, especially if they are expensive or ornamental?

A: If keeping such animals is not beyond one’s customary social status, they are not subject to Khums.

Q92: Farmers often keep animals such as cows and sheep for their livelihood, benefiting from their produce (namāyāt munfaṣilah) [e.g., milk, wool, or fat] to cover living expenses. Are these animals or their produce subject to Khums?

A: If the number of animals does not exceed the farmer’s need, they are not subject to Khums. However, any unused produce (namāyāt munfaṣilah)—such as milk, wool, or fat—that remains at the end of the Khums year is subject to Khums.

Collections

Q93: Are collectible items, such as coins, banknotes, stamps, or similar items, subject to Khums?

A: If collecting, keeping, and using these items is within one’s customary social status, and they were not acquired or kept for trade, they are exempt from Khums.

Category Two: Consumable Items

The criterion for consumable items to be considered living expenses (ma’ūnah) or to be exempt from Khums is their customary use during the year.

A: Consumable items, such as food, hygiene products, and similar goods, used during the Khums year are not subject to Khums.

Remaining Consumable Items

Q94: What is the ruling on consumable items such as pens, notebooks, oil, soap, and similar items that remain unused at the end of the Khums year?

A: If the items can be bought in bulk and are not individually packaged (for example, grains, meat), Khums must be paid on the remaining quantity. However, if the items were purchased in packaged form and in amounts that correspond your need, then partially used packages are exempt from Khums.

Stationery

Q95: Is stationery subject to Khums?

A: If the stationery is within a person's customary social status and is considered necessary, it is not subject to Khums. However, any consumable stationery that remains unused at the end of the Khums year and has tradeable value is subject to Khums.

Surplus Medication

Q96: Are medications that remain unused by the end of the Khums year subject to Khums?

A: If the medication must be readily available for the patient's immediate use, or if purchasing a smaller quantity is not feasible, it is exempt from Khums.

Remaining Credit on SIM Cards and Internet Packages

Q97: Is Khums applicable to the remaining balance on phone cards or prepaid SIM cards?

A: If the credit was purchased in a customary amount necessary for usage and the remaining balance is not tradeable, it is not subject to Khums.

Category Three: Current Living Expenses

The criterion for exemption from Khums on current living expenses (ma’ūnah) is that they must be compatible with one’s customary social status and not involve extravagance (isrāf).

Social Status in Gift-Giving

A gift is considered part of living expenses (ma’ūnah) if it does not exceed the giver's social status. However, if the gift exceeds the giver's customary social status, Khums must be paid on the portion that exceeds this limit.

Receipt and Delivery of Gifts and Souvenirs

If a gift or souvenir is not delivered before the end of the Khums year, it is not considered living expenses (ma’ūnah), and Khums must be paid for it.

Q98: During pilgrimage trips, we sometimes purchase clothes or items as souvenirs, but we may not have the opportunity to gift them, so we keep them for future occasions. What is the Khums ruling on such items?

A: You must pay Khums on the items kept at the end of the Khums year.

Returning a Gift

Q98: If a gift from annual income is later returned or revoked after the Khums year, Khums must be paid immediately upon receiving the returned gift.

Gifted Property without Paid Khums

If the property on which Khums has not been paid is given as a gift, it is permissible to receive it; however, the obligation to pay Khums remains on the giver.

Q99: If someone donates the property on which Khums has not been paid to a mosque, is it permissible for the mosque to accept it?

A: It is permissible for the mosque to accept the donation, but the obligation to pay Khums rests with the donor.

Gifts to Spouse and Children

Q100: Does the gold purchased by a husband for his wife become subject to Khums?

A: If the gold is customary and appropriate to the wife's social status, it is considered part of the year’s living expenses (ma’ūnah) and is exempt from Khums.

Q101: Is it permissible to gift property to his spouse before the Khums year ends, knowing she will save it for future house purchases or necessary expenses?

A: If the gift is real and is appropriate to the giver's social status, it is permissible to give it.

Q102: What is the ruling regarding a couple who gift their annual profits to each other before the Khums year ends to avoid paying Khums on their property?

A: The false gifts do not exempt the property from obligatory Khums.

Q103: My Khums year ends at the end of December. Does the salary I receive in late December require Khums? If I gift my spouse any remaining amount from that salary, does it become subject to Khums?

A: Any salary received or receivable before the end of your Khums year is subject to Khums on the portion that exceeds that year's living expenses (ma’ūnah). However, if you gift part of your salary to your spouse or someone else, and the gift is not false and is appropriate to your customary social status, it is not subject to Khums.

Q104: If money is set aside for a child and gifted to them as a hibah, does the gifted money become subject to Khums?

A: If the gifting is not false, the money is not subject to Khums.

Q105: A person purchases an expensive property using property that is not exempt from Khums obligations, invests significantly in its renovation, and then gifts it to his minor child, officially transferring ownership. What is the Khums ruling in this case?

A: If the gifting is appropriate to the giver’s social status and the purchase and gifting occurred before the Khums year-end, it is exempt from Khums.

Q106: I gifted a residential flat to my daughter as a wedding present. Is it subject to Khums?

A: If the gift is customarily appropriate to your social status and the Khums year has not passed, paying Khums is not obligatory.

Charity and Religious Dues

Q107: If a person spends money on charitable causes, such as supporting schools or helping victims of natural disasters (e.g., floods), is it considered part of the year’s living expenses (ma’ūnah)? Is it exempt from Khums?

A: [Such expenditures are considered part of the year’s living expenses (ma’ūnah) and] are not subject to Khums.

Extravagance, [Prohibited Items], and Non-Essential Expenses

An item that is not needed, is considered extravagant or wasteful, or is used to purchase prohibited goods—such as a gold ring for men, musical instruments for frivolous purposes, gambling tools, and the like—is not regarded as living expenses (ma’ūnah) and is subject to Khums.

Q108: I wore a gold necklace for several years due to ignorance regarding the prohibition of gold for men.  Now that I know it is impermissible, is this gold subject to Khums?

A: If the gold was purchased with income from the year, you must pay Khums on its value at the end of the first Khums year, taking into account the depreciation of currency value.

Q109: For my son’s wedding, due to his insistence and the expectations of my relatives, I organized an extravagant ceremony in one of the most expensive venues in the city, including lavish catering. If these expenses involved extravagance, should I pay Khums on them?

A: Extravagant expenses and those exceeding your customary social status are not considered part of living expenses (ma’ūnah). You must pay Khums on the amount spent beyond those limits.

Excessive Savings beyond the Customary Amount in Living Expenses

If someone imposes an undue hardship on himself or his family by spending less than what is customary and appropriate to his social status, he should not consider the saved amount as part of living expenses (ma’ūnah). Therefore, he must pay Khums on these saved amounts.

Q110: To save money, I reduced my family's living expenses, which resulted in a certain amount of savings. However, I have heard that even such savings may still be subject to Khums. Considering my family's hardship, can a part of this money be exempt from Khums?

A: Savings made by reducing living expenses (ma’ūnah) are not exempt from Khums.

Spending Income to Avoid Khums

Q111: If someone spends their income to avoid paying Khums, does that exempt them from Khums?

A: If the expenses are customary and not extravagant, they are considered part of living expenses (ma’ūnah), and no Khums is required on them.

Non-Use of Multi-Piece Items

Q112: If some pieces of a 40-piece set of dishes are used, does this suffice to exempt the entire set from Khums?

A: The criterion for exempting household items from Khums is whether they are deemed necessary according to one’s customary social status, even if they are not used throughout the year.

Q113: I had to buy an entire set to meet my household needs, even though some pieces were unnecessary. What is the ruling on Khums for the unused items? And what if buying the complete set was not necessary?

A: If purchasing the complete set is customary and necessary, it is exempt from Khums.

Q114: Does that exempt the entire set from Khums if I use one volume of a multi-volume book set (such as Wasā’il al-Shīʿa)? Or must I read at least one page from each volume to avoid Khums?

A: If the entire set is necessary, or if purchasing the required volume depends on buying the full set, the set is exempt from Khums. Otherwise, Khums must be paid on the volumes not currently needed. Simply reading one page from each volume does not exempt the set from Khums.

Gradual Purchase of Future Necessities of Life

If acquiring future necessities of life is customary and their quantity is compatible with one’s social status, they are considered living expenses (ma’ūnah) and exempt from Khums.

Q115: Does the dowry I gradually prepare for my daughter and the items my son must provide for his bride before marriage become subject to Khums?

A: If such preparation is customary, it is exempt from Khums.

Q116: Sometimes, household items, such as refrigerators, are sold to us at a price below market value. These items will be needed in the future after we get married. Since purchasing them later would cost significantly more, are they subject to Khums if they are currently unused?

A: If these items were purchased with annual income but were not needed in the year of purchase, Khums must be paid on their value at the end of the Khums year. However, if buying them in advance is customary and their quantity is compatible with your social station, they are considered living expenses (ma’ūnah) and exempt from Khums.

Q117: If someone uses his annual income to purchase land and begins constructing a house, but the Khums year arrives before the construction is completed, are the incomplete house and purchased materials subject to Khums?

A: They are not subject to Khums.

Q118: Someone owns a plot of land that is compatible with his social station and necessary for building a home for their family. However, he is unable to construct the house within the Khums year or complete it in a single year. Is Khums obligatory on the land?

A: The land is not subject to Khums.

Q119: I purchased the rights to a plot of land from a cooperative member for 100 million tomans, of which I borrowed 40 million tomans. I have not yet received the land, and my Khums year has arrived. Is this amount subject to Khums?

A: If the land was purchased for constructing a necessary residence, it is exempt from Khums. Additionally, the borrowed amount is not subject to Khums.

House [or Land] for Children’s Future

If a father purchases a house or a plot of land for his children's future, and it is customary for him to provide housing, and he cannot do so when the need arises, the property is exempt from Khums.

Saving Income for Dowry

Q120: Does saving income for necessary expenses, such as living expenses (ma’ūnah), dowry, medical treatment, etc., fall under Khums?

A: In general, savings are subject to Khums. However, if you set aside a certain amount for unforeseen needs and ensure that the remaining funds [after paying Khums] are insufficient to alleviate your concern, the saved amount is exempt from Khums.

Q121: I have opened a bank account for my nine-year-old daughter, into which I deposit a small monthly amount with the intention of using it for her dowry. Is this money subject to Khums?

A: If the money is deposited as a gift (hibah) to her, it is not subject to Khums. However, if it is not genuinely gifted and the account is merely in her name, it is subject to Khums.

Advance Payment for Purchasing Necessities of Life

Q122: I paid 100,000 tomans to an institution to receive a plot of residential land in the future, and a year has passed since the payment. Some of this amount came from my income, while the rest was borrowed. I have also repaid part of the borrowed amount. Is this payment subject to Khums? If so, how much would it be?

A: If acquiring the land for constructing a necessary residence depends on making this advance payment, the amount paid is exempt from Khums.

Purchasing Necessities of Life on Installments

Q123: I bought my house with a loan and paid monthly installments. Is the house subject to Khums?

A: Generally speaking, if living expenses (ma’ūnah) are financed through loans or borrowing, the installments paid from annual income are not subject to Khums.

Purchasing a Year's Necessities of Life

Q124: Every March, a fair is held where various items, including winter and summer clothes for my children, are sold at reasonable prices. We buy supplies for the entire year at this fair. Are these purchases subject to Khums?

A: Items required before the Khums year-end are exempt from Khums. However, items intended for use after the Khums year-end are subject to Khums.

Purchasing Necessities of Life with Khums-Paid Money

Q125: If I pay Khums on my income as soon as I receive it and then use it to purchase necessities, are these items subject to Khums if a year passes?

A: Such items are not subject to Khums.

Purchasing Necessities of Life with Khums-Unpaid Money

Q126: If I purchase necessities for living, such as a house, car, carpet, etc., with earnings subject to Khums, is the Khums on the purchase money waived due to necessities of life?

A: You must pay Khums on the purchase price and its inflation.

Q127: Is a house constructed with property on which Khums has not been paid subject to Khums? If so, is it calculated based on the current market value or the construction cost at that time?

A: If the house was constructed using income on which a Khums year has passed, Khums must be paid at the due date of the first Khums year, taking inflation into account.

Items No Longer Considered Necessities of Life

When the necessities for life are no longer needed or used after some time, they are not subject to Khums if this occurs after the end of the Khums year. However, if these necessities become unnecessary before the end of the first Khums year, Khums must be paid on their value at that year-end.

Q128: I purchased a new carpet for my home and set aside my old one, which I had used for several years. Does the old carpet require Khums, or is it exempt?

A: The old carpet, previously used as part of your household necessities (ma’ūnah), does not require Khums. Similarly, the new one is exempt from Khums if it is genuinely needed.

Q129: If someone purchases an item with mid-year income for his household needs but no longer requires it before the Khums year-end, must he pay its Khums?

A: In such a case, it is obligatory to pay Khums.

A Necessary Residential House Rented Out

Q130: If someone acquires a necessary residential house but cannot reside in it for some reason, rents it out temporarily, and later decides to sell it, what is the ruling regarding its Khums if a Khums year has passed during this time?

A: Living in a house is not a condition to be considered living expenses (ma’ūnah). Therefore, if the house is necessary and appropriate to the owner's social status, it is exempt from Khums. However, its rental income is considered part of the year’s income, and if it is not used for living expenses (ma’ūnah) by year-end, it is subject to Khums.

Converting Living Expenses (Ma’ūnah) to Another Living Expenses (Ma’ūnah)

Converting one ma’ūnah into another ma’ūnah does not make it subject to Khums.

Converting a Dilapidated House into Apartment Units

Q131: If someone exchanges his dilapidated house, which is part of the household necessities (ma’ūnah), for the construction of apartment units and receives two or three units upon completion, what is the ruling on Khums for the additional units?

A: If all the received units are needed for personal use, they are exempt from Khums. However, if the additional units are intended for rental income, Khums is not obligatory as long as they remain unsold. Upon sale, the profit after deducting the original value and inflation is considered income for the year of sale and subject to Khums. If the additional units are intended for sale and profit, Khums on their yearly increase in value, after deducting inflation, must be paid at the end of each Khums year.

Converting Living Expenses (Ma’ūnah) into Capital

Q132: I sold my residential house, where I lived for several years, and used the money as working capital for business. Is this capital exempt from Khums?

A: The proceeds from selling living expenses (ma’ūnah) of previous years, which are no longer considered as living expenses, are exempt from Khums, even if used as working capital. However, any increase in the value of this capital, after deducting inflation, is subject to Khums at the end of each Khums year.

Q133: If a space initially constructed as a personal parking area is later rented out for income, is it subject to Khums?

A: If the use change occurs after the Khums year, it is exempt from Khums.

Q134: If I convert my residential house, which is my living expenses (ma’ūnah), after the Khums year into a space for my company or as storage, is it still exempt from Khums?

A: The house remains exempt from Khums in this scenario. However, if the house is sold, the recommended precaution (al‑iḥtiyāṭ al‑mustaḥabb) is that Khums on its value increase should be paid.

A Shop or Commercial Storage Attached to a Residence

Q135: I purchased a necessary residential house, which also includes an alley shop. My primary intention was to buy the house. Is the shop attached to the house subject to Khums?

A: If the shop was purchased with the intent of residential use, it is not subject to Khums. However, if the shop is solely usable for commercial purposes—even if it remains unused or not rented—it is considered excess to living expenses (ma’ūnah) and subject to Khums.

Selling Necessary Items for Living (Ma’ūnah)

If ma’ūnah (necessary items for living) is sold after the Khums year, the proceeds are not subject to Khums.

Q136: I purchased a car several years ago. Its current sale price is often its original purchase price. If I sell it and use the proceeds to buy a house for a personal residence, does the entire amount of money received require Khums, or only the original purchase price? The remaining amount, which represents the appreciated value of the car, is considered part of the income for the year of sale. Is this amount subject to Khums if it is not spent on necessary living expenses (ma’ūnah) by the end of that Khums year?

A: If the car has been used as necessary living expenses (ma’ūnah), the proceeds from its sale are not subject to Khums. However, if the car was a means of income and Khums was paid on its original purchase price, any increase in value, after deducting the original price and inflation, is considered income for the year of sale. If this amount is not spent on ma’ūnah by the end of the year, it will be subject to Khums.

Q137: If someone sells his residential house after the Khums year and deposits the proceeds in the bank to earn interest or saves it to purchase another residence, what is the ruling regarding their Khums?

A: The proceeds are not subject to Khums in either case.

Q138: What is the ruling regarding the Khums for a house, car, or other necessary items purchased with annual income if sold due to necessity or to upgrade to better items?

A: If the sale occurs before or after the Khums year and the proceeds are used to acquire another ma’ūnah, the proceeds are not subject to Khums.

Sold Land and House

Q139: I purchased a plot of land with Khums-paid money, intending either to build a residence house or, if unable, to sell it and buy a house. After several years, the land appreciated in value, and I sold it. In the same Khums year, I used the proceeds and some additional savings to buy a residential house. Is the money used to purchase this house subject to Khums?

A: The money used to purchase the house is not subject to Khums.

Savings for the Near Future

Savings are absolutely subject to Khums unless they are used for necessary living expenses (ma’ūnah) within five days after the Khums year-end. However, if you set aside a certain amount for unforeseen needs and ensure that the remaining funds [after paying Khums] are insufficient to alleviate your concern, the saved amount is exempt from Khums.

[Khums on] End-of-Year Salary

Q140: If my Khums year ends at the start of the month and my salary is deposited a few days before that, is this month’s salary subject to Khums?

A: If the salary is spent within five days after the Khums year-end, it is exempt from Khums. The same ruling applies if paying Khums on it would leave insufficient funds to cover your living expenses for the following month.

Savings for Necessary Living Expenses

Q141: If someone who does not own a house saves money to buy a residence or other living necessities, is the saved amount subject to Khums?

A: Income saved for future living expenses is subject to Khums at the end of the Khums year, unless it is specifically saved for essential living items or necessary living expenses. In such cases, if the money is spent on those necessities shortly after the end of the Khums year, it is exempt from Khums.

Savings of Salary for Marriage Expenses

Q142: I am unmarried and have saved money for marriage-related expenses. My Khums year is about to end, and I have limited income as a salaried employee. Paying Khums on my savings would create challenges in arranging the marriage since the saved amount is already insufficient for even simple wedding expenses. Is this savings subject to Khums?

A: If you have begun preparations for marriage—even basic steps like initiating the proposal process—you are not required to pay Khums on the saved amount, and you may use your savings for marriage-related expenses.

Q143: Is Khums applicable to the income obtained by the students of Islamic studies while working and propagating Islam or to the portion of Imam (a.) they receive if they are unmarried and do not have a place of residence? Or can they save that income to be used for their future marriage?

A: The religious tithes (e.g., Khums, repaying al-maẓālim and zakāt) granted by the respected marji‘s as a gift to the students of Islamic seminaries who occupy themselves with Islamic studies are not subject to Khums. However, any income obtained from work or Islamic propagation is subject to Khums if it remains in one’s possession until the end of the Khums year.

Savings for Building a House

Q144: I bought a plot of land two years ago to build a house. If I save money from my daily expenses for construction purposes while currently living in a rented house, is this saving subject to Khums at the end of the Khums year?

A: If you buy the required construction materials before the Khums year-end, your savings are exempt from Khums.

Living Expenses (Ma’ūnah) for Earning Income

Some of the income spent for earning profits, which is not replaced—such as transportation costs, employee wages, shop rent, utility bills, and taxes—are considered ruined/loss (talaf) and are not subject to Khums. If these expenses are covered from non-income sources, they are deducted from the profits of the same year.

Q145: I spent a significant amount on decorating and designing my shop. Is this decoration subject to Khums?

A: In general, if the decoration increases the value of the shop, or is tradeable, it is subject to Khums. Otherwise, it is considered a loss/ruined (talaf) and exempt from Khums.

Q146: If a person owns a shop or commercial property on which he has already paid Khums and he does not intend to sell the property, what is the ruling on the increase in its value due to changes such as exterior or interior renovations, stonework, or decoration that increase the shop's value?

A: The value increase resulting from using annual income for such improvements is subject to Khums.

Q147: If a house not considered necessary living expenses (ma’ūnah) is built to rent it out, and both the plot of land and construction materials were purchased using Khums-paid funds, while expenses, such as the worker wages and transportation costs, etc., were paid from annual income, what is the Khums ruling?

A: At the end of the first Khums year, Khums must be paid on the house's value after subtracting the price of the land, construction materials, and inflation.

Tax [Payments and Khums]

Q148: If taxes are deducted from my monthly salary, am I exempt from paying Khums? For example, since a portion of government employees' salaries is deducted for taxes every month, some say they do not need to pay Khums anymore.

A: Taxes are uses to cover societal expenses as mandated by law, and every citizen is obligated to pay his share. Like other expenses, taxes are considered part of an individual’s living expenses (ma’ūnah). Therefore, so payment of taxes does not exempt an individual from paying Khums.

Q149: If a tax liability for this year has been determined but not yet paid, can it be subtracted from my year-end income?

A: If the tax is related to the current year's income, it must be deducted from this income.

Q150: Last year, I calculated and paid the Khums on my shop’s one-year working capital. However, as I approached the end of this Khums year, I realized I needed to pay business taxes for two years. Since I was unaware of the tax issue, can I exclude these past taxes from this year’s Khums calculation?

A: You can settle past tax debts from this year’s income before the Khums year-end. However, excluding or subtracting such debts is only permissible if they pertain to the same year.

Debt and Borrowed Funds

A: A mukallaf is allowed to pay debts related to living expenses (ma’ūnah) or non-replaceable expenses (e.g., worker wages, utility bills) of the current year or previous years from the income of the current year within five days after the Khums year-end.

Additionally, the debts pertaining to living expenses (ma’ūnah), which are incurred during the current year, after earning the first income of the year, are allowed to be deducted from that income without the need for repayment. However, the debts that were incurred before earning the first income of the year, such as loans or credit purchases for living expenses, by obligatory caution (al‑iḥtiyāṭ al‑wājib), are not eligible for deduction or exemption from income.

The amounts spent from non-Khums-liable funds, such as gifts, inheritance, or Khums-paid money, after earning the first income of the year, are also allowed to be subtracted from the current year's income for such purposes.

The living expenses (ma’ūnah) and their related debts are allowed to be paid within five days after the Khums year-end [to be considered part of the current year’s living expenses]. Unpaid debts related to earning income are allowed to be deducted or excluded from this income only if they directly pertain to the same income source. Therefore, if a debt is related to, for example, business, but the year's income is from a salaried job, this debt is not allowed to be deducted or excluded from the income of the salaried job year.

However, if, shortly after the Khums year-end, a mukallaf pays his debts from the same year's income, the amount of the debt customarily considered part of the year's expenses is allowed to be excluded from the remaining income of that year. Otherwise, any remaining unused income is subject to Khums.

Debt Related to Ma’ūnah (Living Expenses)

Q151: I am indebted for living necessities (ma’ūnah). If the Khums year ends and the creditor does not request repayment, and I have all or part of the amount covered by the new income, is this debt excluded from my current income?

A: If the expenses for living necessities occur after earning this year's income, deducting these debts from that year's income is permissible.

Q152: Can someone indebted for living expenses (ma’ūnah) deduct this debt from his annual income, even if he has several years to repay it?

A: If the debt is incurred in the current year after the first income of the year has been earned, it is permissible to deduct this debt from the annual income without the need for repayment. However, if it pertains to previous years, it is exempt from Khums only if it is repaid within five days after the end of the Khums year.

Q153: If a check issued for customary living expenses (ma’ūnah) is cashed on the Khums year-end, does it count as ma’ūnah for that year and remain exempt from Khums?

A: It is considered ma’ūnah and is exempt from Khums.

Q154: I own some property, part of which is in cash and part as interest(ribā)-free loans to others. I also owe money for a residential plot purchased last year, with one of its checks due in a few months. Am I allowed to deduct the debt for the plot from these properties (cash and loans) and to pay Khums on the remainder?

A: The debt is allowed to be deducted from the year's income if the land has been purchased in the current year after earning the first income. However, if it has been purchased before the current Khums year, the debt is allowed to be deducted only if it is repaid within five days after the Khums year-end. Otherwise, it cannot be subtracted from current income.

Q155: I received a payment extension and issued two checks for my child's school tuition. When the Khums year ends, is this amount considered a debt, or must I cover it from the following year’s income?

A: The amount corresponding to educational services provided after earning the first income of the year can be deducted. For the remainder, payment must be made within five days after the Khums year-end to deduct it from income; otherwise, it is not allowed to be deducted.

Employees with Cash and Installment Debts

Q156: Is paying Khums obligatory for employees with some annual savings while managing cash and installment debts?

A: If the debt resulted from a loan for the same year’s expenses or purchasing some of the year’s living necessities on credit, and if the expenses occurred after earning the first income of that year, then this debt can be deducted from the remaining income of that same year.

Debt Related to Business Expenses

Expenses related to a business can be deducted and exempted from the annual income, including obligations that are due but have not yet been paid.

Q157: Can the expenses such as water and electricity bills for a shop, worker wages, and similar debts be deducted from the income at the end of the Khums year?

A: The debts related to the necessary expenses for earning income can be deducted from the income of the same Khums year.

Q158: If someone is owed an amount of money and is also indebted by the same amount but intends to allocate the owed money to pay off the debt, is it obligatory for him to pay Khums?

A: If the owed amount is for wages or salaries not yet received, it is not subject to Khums. However, if the amount owed results from lending income, there are two scenarios:
a. If the equivalent debt is related to earning income in the same year or living expenses (ma’ūnah) incurred after earning the first income of the year, the debt can be deducted from the year’s income.
b. If the debt pertains to living expenses (ma’ūnah) or business expenses from previous years, it can be deducted only if the amount owed is received and the debt is paid before the Khums year-end. Otherwise, it cannot be deducted from the current year’s income.

Loans and Borrowed Funds at the Khums Year-End

Q159: As my Khums year has ended, I have a twenty-million-dollar loan from others in my bank account. The time to repay the loan or its installments has not yet arrived, and I have not been able to spend it yet. Is this amount subject to Khums?

A: It is not subject to Khums.

Q160: A few years ago, I took a loan from a bank and deposited it into my bank account for a year. Without being able to use the loan, I have been paying its installments monthly. Is this loan subject to Khums?

A: If the remaining loan amount is greater than the outstanding installments, it is obligatory to pay Khums on the excess.

Long-Term Loan Installments

Q161: I took out a loan for household items and used it for my living expenses. Are the installments I repay subject to Khums?

A: Since the loan has been used for living expenses, the installments are not subject to Khums.

Q162: If a loan is received and its repayment lasts several years, are the installments paid each year subject to Khums?

A: If the loan was spent on living expenses (ma’ūnah), the paid installments are not subject to Khums. However, if the entire loan or part of it remains unspent, and the unspent amount exceeds the remaining installments, Khums is obligatory on the excess amount.

Q163: I have debts related to constructing my residential house, and repayment will take up to twelve years. Are these debts excluded from the annual income?

A: In general, if the debts result from spent ma’ūnah (living expenses) (such as building a residential house), its repayment from the annual income, even in subsequent years, is permissible and not subject to Khums. However, deductions from the annual income can only apply to the year the expenses occurred, provided they were incurred after earning the first income of that year.

Q164: Is Khums obligatory for individuals in debt?

A: Merely being in debt does not prevent Khums from being obligatory.

Q165: I took a loan from a bank with a repayment deadline after my Khums year ends, but I fear I may be unable to repay it next year if not settled this year. What is my duty regarding Khums at the end of my Khums year?

A: It is permissible to repay installments—even future ones. However, if the loan remains unspent or is used as capital, Khums must be calculated and paid on those amounts.

Khums on Entrusted Money

Q166: If someone entrusts money to us for safekeeping (trust), is it subject to Khums?

A: The Khums of such money is not your responsibility.

Loan (Rahn) Instead of Rent

Q167: A person owns a two-story building and resides on the upper floor himself. He has given the lower floor to someone else to live on. He has taken some money as a loan (rahn) without charging rent. Is this loan subject to Khums?

A: The loan is not subject to Khums. However, you should note that such a rental agreement, as described, is invalid.

Q168: I have rented out a property for one million tomans per month. In addition, I have taken a 100 million tomans loan (rahn) from the tenant. Is this loan subject to Khums?

A: The loan is not subject to Khums.

Q169: If a tenant is compelled to give a loan (rahn) to the landlord as part of the rental agreement, is this amount subject to Khums?

A: If the tenant cannot afford the full rent or if the landlord requires such an arrangement, the amount is not subject to Khums and is considered part of living expenses (ma’ūnah).

Khums-Paid Property

Income on which Khums has already been paid is not subject to Khums again.

The Deduction of Khums-paid Amounts from Year-End Balance

Q170: A salaried individual has 100,000 tomans remaining from his Khums-paid income. By the end of the following year, an additional 50,000 tomans of income has been added. Should Khums be paid on the new amount of 50,000 tomans or on the total 150,000 tomans in the new year?

A: If the 100,000 tomans was not used during the year or was spent after the first income of the year, Khums is only obligatory on the 50,000 tomans.

Q171: My method of calculating Khums has been as follows: I considered my first income as the start of my Khums year. At the end of each year, I calculated the remaining cash, food supplies, and other items, compared them to the previous year’s balance, and paid Khums on this increase. Is this method correct?

A: If the Khums-paid amounts from previous years were consumed before earning the first income of the new year, the obligatory caution (al‑iḥtiyāṭ al‑wājib) is that this method is not valid. In such cases, the entire remaining balance must be calculated for Khums. However, if consumption occurs after earning the first income of the new year, the corresponding amounts from the Khums-paid balance can be deducted at the end of the year.

Deducting Non-Khums-Liable Property from Calculation of the Khums on Capital

Q172: If the non-Khums-liable property is added to one’s capital, should it be deducted at the end of the Khums year?

A: That property and its inflation should be deducted from the capital.

[Khums on] Khums-paid Business Tools

Business tools on which Khums has already been paid are not subject to further Khums unless sold. After the sale, the proceeds—after deducting the original Khums-paid value and its inflation—are treated as income for the year of sale.

Q173: I paid Khums on my business tools in the first year. Does Khums apply to their appreciation or added value in subsequent years?

A: Khums does not apply to the appreciation or added value as long as the tools are not sold. Upon sale, the proceeds—after deducting the original Khums-paid value and its inflation—are considered income for the year of sale.

Q174: I sold my Khums-paid business tools for more than their purchase price. How is the Khums on the proceeds calculated?

A: After deducting the Khums-paid value and its inflation, the remaining amount is considered income for the year of sale. If it is not spent on living expenses (ma’ūnah) by the end of the Khums year, Khums is obligatory on the remaining amount.

Khums on Khums-paid Merchandise

At the end of each Khums year, the value of merchandise (māl al-tijārah) must be assessed. After deducting the original Khums-paid capital and its inflation-adjusted value, Khums is obligatory on any added value, provided the merchandise has a buyer.

Q175: How should the value and Khums of unsold items in a shop, which Khums was already paid last year, be calculated?

A: At the end of the Khums year, you should calculate the value of the items in stock. If exact valuation is difficult, an estimated value will suffice. Khums should be paid on the amount exceeding the previous year’s total value, adjusted for inflation should be paid.

Q176: I own a shop, and I assess the remaining cash and inventory each year.  Since some goods remain unsold by the end of the Khums year, should I pay Khums on them before selling them? If I pay Khums now but sell them later, how should I calculate it for next year? Also, what is the ruling if I do not sell them and their prices change?

A: Whether the goods are sold or not does not affect the obligation to pay Khums. You are required to calculate the current market value of the goods at the end of the Khums year and pay Khums based on that value. If you sell them in the following year, any profit you make that exceeds inflation will be subject to Khums at the end of next year.

Q177: I am a businessman who started my business about a year and 3 months ago; I have several questions regarding the issue of Khums:

Q1: Do unsold goods in stock for over a year, which are now considered outdated and sold below cost, become subject to Khums?
Q2: If I purchase goods today and my Khums year ends tomorrow, are these goods immediately subject to Khums, or must a year pass?
Q3: If I purchase goods on credit but have not yet paid for them, are they subject to Khums?
Q4: If my principal capital is 10 million tomans, either received as a gift or already Khums-paid, and it is invested in the business, do unsold goods at the Khums year-end require Khums?

A1&2: The goods purchased from your wages or income are subject to Khums based on their market value at the end of the Khums year.
A3: Khums is applicable to any increase in the value of goods at the end of the Khums year.
A4:  If the increase in the value of goods does not exceed inflation, no Khums is due.

The Mixing of Khums-Liable Property with Non-Khums-liable Property

If property subject to Khums is mixed with property that is not subject to Khums in a single account, as long as the Khums-liable property remains present in the account, any withdrawal made for spending on living expenses (ma’ūnah) — whether done intentionally or unintentionally — will be deducted from the Khums-liable portion. Consequently, the property not subject to Khums will remain preserved.

Q178: If my government subsidy is deposited into the same account as my salary, do I need to specify the source when withdrawing? How should previous withdrawals made without intention be calculated?

A: It is not necessary to specify an intention. If the salary remains in the account, any amount withdrawn for living expenses (maʻūnah) will be deducted from the pay, and the government subsidy will remain preserved.

Q179: If, for example, there is 100 million tomans of Khums-paid money in a savings account and an additional 50 million tomans of non-Khums-paid money is added, what should be done if some money is withdrawn during the year? At the end of the year, is it necessary to calculate the Khums on the entire balance, or is it sufficient to only pay the Khums on the remaining non-Khums-paid amount?

A: At the end of the year, if your account balance exceeds 100 million tomans, you must pay Khums on the excess amount.

Q180: After paying Khums in Farvardin this year, I had a balance of 5,500,000 tomans remaining in my account. Over time, my subsequent monthly salaries were deposited, mixing the Khums-paid and non-Khums-paid amounts. What is my obligation when spending from this account?

A: The amount present in your account when you receive your first salary this year should be deducted from the end-of-year balance and Khums must be paid on the remaining balance.

Q181: A portion of my property consists of a wedding gift, a marriage loan, and a salary. If the remaining amount equals the loan and gift, is it liable for Khums?

A: If the property has been spent on customary living expenses and the loan installments have not been paid from your income, it is not subject to Khums.

Q182: I had some money in my bank account, on which I paid Khums at the end of the Khums year. However, I added to and withdrew from this amount several times throughout the following Khums year. Now that the Khums year has ended, how should I calculate the Khums on this money? Should I pay Khums on the entire amount due to its circulation, or does Khums apply only if the current balance exceeds the previous year's balance?

A: If the amounts deposited into the account are from your salaries or income, the amount present in the account at the time of receiving the first salary of the new Khums year should be deducted from the end-of-year balance. After this deduction, Khums should be paid on the remaining amount.

Compensation for Capital Losses

At the end of the Khums year, losses incurred on capital—such as depreciation, a decline in the value of tools, or damage—are deducted from the income.

In this regard, unlike living expenses (maʻūnah), it does not matter whether the loss occurred on capital before or after earning the first income.

Q183: I am a producer, and during the Khums year, some of my tools were damaged and removed from production, while others experienced depreciation. Can I deduct the equivalent amount from my end-of-year income? Additionally, if I lose part of my capital due to theft or incidents like a fire, am I allowed to deduct this amount from my year's income?

A: All the mentioned cases are deducted from your year's income, and Khums is calculated on the remaining amount.

Q184: Last year, I calculated the Khums on my property and determined my Khums year. At that time, I owned 98 sheep and some cash. Over time, the number of sheep decreased due to gradual sales while my cash increased. At present, I own 60 sheep and some cash. Am I obligated to pay Khums on this cash, or only on the excess amount?

A: If the total value of the current sheep and cash exceeds the combined value of the 98 sheep and cash (including inflation adjustment) from the previous year, the excess amount is subject to Khums.

Gift (Hibah)

In general, any property, goods, or money given to a mukallaf, which the mukallaf would not have a rightful claim to if it were not given, is not subject to Khums. This includes gifts, government subsidies, bank prizes, and stipends, as well as pensions paid by the Foundation of Martyrs and Veterans Affairs to disabled veterans, former prisoners of war, and the esteemed families of martyrs. However, the recommended precaution (al‑iḥtiyāṭ al‑mustaḥabb) is that, if any of these exceed the annual expenses, Khums should be paid on the surplus.

An Increase in the Value of Gifted Property

If gifted items not kept with the intent of trade are sold, paying Khums on them is not obligatory, even if their value has increased.

However, if the gifted property is used as capital for trade and sold, the sale price—after deducting its original value and inflation adjustment—will, by obligatory caution (al‑iḥtiyāṭ al‑wājib), be considered income for the year of sale. If it is not spent on living expenses (ma’ūnah) by the end of the year, Khums must be paid on the surplus.

My Wife's Pension Entitlement and the Payment of Her Share

Q185: I receive a pension after retirement, and periodically, I also receive an amount designated as my wife's entitlement, which I transfer to her, and she deposits it in the bank. Is this amount subject to Khums?

A: This amount is not subject to Khums.

Bride Price (Shīrbahā)

Q186: Does the bride price received from the groom become liable for Khums?

A: The bride price is not subject to Khums.

Employee Bonuses and Rewards

Paying Khums on bonuses and rewards is not obligatory.

Q187: Are employee bonuses and rewards liable for Khums?

A: Paying Khums on them is not obligatory.

Q188: I am a former prisoner of war. Due to the consideration of double the duration of my captivity as service time, I am now retired. Based on the above, how does Khums apply to my end-of-service bonuses?

A: Paying Khums on this amount is not obligatory.

Severance Pay

Q189: Is severance pay subject to Khums? If so, should Khums be paid at the end of the Khums year or immediately upon receipt?

A: Severance pay, given by an employer to an employee under a contract or labor law, is considered income. If it is not spent on living expenses (maʻūnah) by the end of the Khums year, it is liable for Khums.

Living Assistance

Q190: Sometimes, the government provides living assistance to employees in the form of goods, either for free or at subsidized prices. If any of these goods, wholly or partially, remain unused by the end of the Khums year, are they subject to Khums?

A: Goods received free of charge are not subject to Khums under any circumstances. However, if goods are received at subsidized prices and more than half remain unused by the end of the Khums year, the surplus exceeding half is subject to Khums.

Pensions for Veterans, Former Prisoners of War, and Martyrs' Families

Q191. Is the pension for veterans subject to Khums? What about the amounts paid to their spouses?

A: Paying Khums on the veteran's pension is not obligatory. As for the caregiving pension paid to their spouses, if it is explicitly provided for caregiving duties (meaning it is only given if caregiving takes place), any surplus beyond yearly expenses is subject to Khums. Otherwise, it is not liable for Khums.

Q192: The government has calculated the duration of the captivity of former prisoners of war as their leave and compensated them for this period. Is this compensation considered income? Is it subject to Khums?

A: This compensation is not subject to Khums.

Q193: Does Khums apply to the savings from the pension provided to the parents of former prisoners of war by the government?

A: Paying Khums on this pension is not obligatory.

Q194: Is the pension provided by the Foundation of Martyrs and Veterans Affairs to the families of the martyrs subject to Khums?

A: Paying Khums on this pension is not obligatory.

Khums on the Capital of Martyrs' Children

Q195: Is the pension provided by the Foundation of Martyrs and Veterans Affairs to the children of martyrs subject to Khums? Are the profits earned from saving these pensions also subject to Khums?

A: The pensions received are not subject to Khums. However, any profits earned from saving these pensions are subject to Khums. Additionally, any surplus at the end of the Khums year beyond the inflation-adjusted principal must be included in the Khums calculation.

 Q196: Are assets inherited by the children of esteemed martyrs and the income derived from them for their livelihood subject to Khums?

A: Generally, inheritance is not subject to Khums. However, income generated from inherited assets is considered yearly income, and any surplus beyond necessary living expenses is liable for Khums.

Performance Bonuses

Q197: In some offices, performance bonuses are paid annually at the discretion of management. Are these bonuses subject to Khums?

A: If the bonus is considered part of the employee's salary, it is subject to Khums. However, if it is a gift, Khums is not obligatory.

Q198: Are all items listed in a pay slip subject to Khums?

A: If an item considered an entitlement based on a contract, such that the recipient can demand it if it is not provided, any surplus over the expenses of the Khums year is subject to Khums. However, if it is given without any entitlement, Khums is not obligatory.

Bank Prizes

Q199. Are prizes awarded by banks or ribā-(interest)-free loan funds subject to Khums?

These prizes are not subject to Khums.

Monetary Gift (Hibah) for Household Expenses

Q200: I am a housewife, and my husband provides money for my expenses, the children's needs, and household necessities. He effectively gifts this money to me, as he never asks about how I spend it or if any remains. If I purchase clothes or household items with this money and they remain unused for some time, how is their Khums calculated? Do I need to determine a separate Khums year for myself?

A: In this scenario, since the funds are spent on necessary household expenses, they are not subject to Khums, even if they were not explicitly gifted to you.

Educational Assistance

Q201: Are stipends for university students or tithes (e.g., Khums, repaying al-maẓālim and zakāt) for the Islamic studies students in Islamic seminaries subject to Khums? Additionally, if a student is on a scholarship and receives a salary during his studies, is it liable for Khums?

A: Educational stipends for university students or the tithes granted to Islamic seminary students are not subject to Khums. However, salaries received by scholarship holders during their studies are subject to Khums.

Q202: If a student receiving educational grants from Ministry of Science Research and Technology saves a significant portion of his stipend through frugality to cover unforeseen living expenses, is this amount subject to Khums?

A: Such savings are not subject to Khums.