Insurance

Payments to Insurance Companies

Q215: Are payments made to the insurance companies, such as life insurance (non-investment), retirement, accidents, fire, or vehicle insurance, subject to Khums?

A: When a policyholder makes insurance premium payments, whether gradually or in a lump sum, these payments are considered part of his living expenses (ma’ūnah) if the premiums are paid from the income of the same year. However, if the premiums are paid for investment purposes and come from income, they must be calculated at the end of each Khums year, and Khums must be paid on these amounts.

Insurance Payouts for Damage Compensation

Q216: Do the payouts made by insurance companies to the insured as compensation for damages, under the contract terms, become liable for Khums?

A: The compensation insurance companies provide to a policyholder for damages—such as vehicle body insurance, fire insurance, or agricultural product insurance—is considered one's income. [Therefore, one must pay Khums on it unless it is spent on expenses of life by the end of Khums year.]

Q217: Does the money received as compensation for damages in an accident become liable for Khums?

A: If the compensation is paid to someone who is not a party to the insurance contract, it is not subject to Khums.

Q218: I have opened life insurance accounts for myself, my children, and my spouse, and these accounts have been active for nearly five years. I deposit a specific amount into the insurer's account monthly, with this amount varying annually. After about 30 years, the insurer is obligated to pay a sum for each of us. We have waived our right to withdraw from or terminate the contract for first five years. Are the monthly deposits I make into the insurer’s account, which is considered a form of savings, subject to Khums? If so, how is it calculated? Additionally, since my children are minors, and these accounts are a gift (hibah) for them, what is the ruling regarding this?

A: The amounts paid for life insurance (not for investment purposes) are considered part of one’s living expenses (maʾūnah) and are not subject to Khums.
Any funds paid by the insurer to the spouse and children are not liable for Khums.
However, the funds paid by the insurer to yourself are considered income in the year they are received. If they remain unused until the end of your Khums year, they will become subject to Khums.
For payments made toward investment purposes, if they come from yearly income, the amounts deposited must be calculated at the end of each Khums year, and Khums should be paid.

Supplemental [Health] Insurance Reimbursements

Q219: If an individual pays for medical treatment at a hospital and the insurance company reimburses 80% of the cost according to its commitment, does the reimbursed amount become liable for Khums at the end of the Khums year?

A: If the medical expenses are paid from income earned during the same year, any reimbursed amount is subject to Khums [if it is not spent on living expenses (maʾūnah) by the end of the Khums year].

Q220: An insurance company owes me an amount for medical expenses, which I paid to the hospital, and this amount will be reimbursed to me soon. Is this amount subject to Khums?

A: If the medical expenses are paid from the income earned in the same year and the reimbursement is received within that Khums year, the reimbursed amount is subject to Khums if it remains unused for living expenses (maʾūnah) by the end of the Khums year. However, if the reimbursement is received at the very end of the Khums year, the Khums must be paid on the reimbursed amount immediately upon receipt.
It is to be noted that the amounts reimbursed by, say, an insurance company for medical expenses and the like are considered a reduction of costs rather than a new income. Consequently, the rules of Khums will apply to these amounts.

Unemployment Insurance Payments

Q221: I have been laid off since a few months ago due to workforce downsizing at my factory, and I receive unemployment insurance payments for my livelihood. If there is any surplus from these amounts at the end of my Khums year, does it become liable for Khums?

A: Unemployment insurance payments are not subject to Khums if they are made based on a contract between the employer and the insurance agency.

However, if these payments are based on a contract between the worker and the insurance agency, or if these payments are based on a contract between the worker and the insurance agency, or if the worker's contract explicitly stipulates that the employer must pay unemployment insurance premiums, these payments are considered income and are subject to Khums [if they remain unused by the end of the Khums year].

Q222: If a person receives payments from an insurance agency to cover medical leave as prescribed by a doctor (for example, a daily allowance of a specific amount for one or two months, and the insurance agency makes a payment this month, but the person's Khums year ends next month. Are these payments subject to Khums?

A: If these payments are made based on a contract between the recipient and the insurance agency, or if the employer paid the insurance premiums as per an agreement with the recipient, they are treated as income. [In this case, if the payments remain unused by the end of the Khums year, Khums becomes obligatory.] Otherwise, the payments are treated as a gift (hibah) and are not liable for Khums.

Pensions for Survivors of the deceased

Q223: After my father’s passing, his retirement pension has been paid to my mother and sister. Are these amounts liable for Khums?

A: The monthly pension payments provided to survivors of the deceased policyholder are not liable for Khums.

The Areas in Which Khums Is Spent and the Individuals Entitled to It (Mustaḥiqqūn)

Khums consists of two equal portions: one portion is designated for the Imam’s share (sahm al‑Imām (‘a)), and the other portion is allocated for the sayyids’ share (sahm al‑sādāt). The areas in which Khums is spent will be elaborated upon subsequently; however, it is to be noted that, generally speaking, khums should be submitted to the office of the religious authority (marja‘) or his authorized representative.

The Authority (Marjaʿ) in Charge of Khums or (Walī Amr of Khums)

Khums must be delivered to the authority (marja‘) in charge of khums (walī amr of khums), even if through an intermediary, and a receipt stamped with his seal should be obtained. In this regard, there is no distinction between the share of the Imam (a.) and the sayyids’ share.

In general, the allocation of khums—whether from the sayyids’ share or the share of the Imam (‘a)—must be conducted with the permission of the authority (marjaʿ) in charge of khums (walī amr of khums).

Payment of Religious Dues to Individuals Other than the Authority (Marjaʿ) in Charge of Khums (Walī Amr of Khums).

Q272: Considering the honorable view of the late Imam Khomeini (q.) and that of yours and of some other mujtahids that khums should be paid to the leader of Muslims, what is the ruling of paying such things to a person other than the leader of Muslims?

A: If those who follow one of the marji‘s (May Allah maintain His blessings on them) act according to the fatwā of their own marji‘s in this regard, it will suffice to discharge their obligation.

Renewal of Authorization from a Living Marja‘

Q273: If someone has been authorized to collect Khums by a previous marja‘, is it necessary for him to obtain authorization from you (the Supreme Leader) as well?

A: Yes, obtaining authorization is necessary.

The Share of Imam (‘a) (Sahm al‑Imām) of Khums

Q274: Is it necessary to obtain authorization from a Mujtahid one follows in taqlīd to allocate the share of the Imam (‘a) for charitable acts, such as for an Islamic seminary or an orphanage, or is the authorization from any Mujtahid sufficient? In principle, is authorization from a Mujtahid obligatory?

A: In general, the allocation of khums—both the share of the Imam (‘a) and the sayyids’ share—is under the authority (marja‘) in charge of khums (walī amr of khums), and any allocation must be conducted with his permission.

Q275: Can a mukallaf directly pay all or part of his khums to the needy—whether they are sayyids or non-sayyids?

A: It is not permissible without permission from his marja‘ al-taqlīd.

Q276: Do religious tithes (e.g., khums, repaying al-maẓālim and zakāt) fall under the government's jurisdiction? Can a person liable to khums give the sayyids’ share of khums, repaying al-maẓālim and zakāt to the deserving persons?

A: As far as zakāt and al-maẓālim are concerned, he himself is allowed to give it to any needy individual who is religious and modest, although there is a caution to give it with the permission of ḥākim of shar‘. As for the khums, it is obligatory to give it to one of our offices or to one of our authorized representatives (attorneys) to use it in an area allocated by shar‘. Otherwise, he should ask permission to give it to deserving persons.

Q277: Some people take responsibility for paying some sayyidsʼ electricity and water bills. Is it possible to include them in one’s annual khums account?  

A: It should be paid after securing permission from our office or our attorney (wakīl). As to your previous payments, you may consult one of our offices.

Q278: Is it permissible to allocate khums to public schools?

A: It is recommended that acts of charity, alms, and the believers’ generous contributions be utilized for such affairs.

Q279: Is it permissible to use the Imam's share of khums to buy and distribute Islamic books?

A: In general, the allocation of Khums, including the Imam’s share of khums, must be carried out with the permission of the authority (marja‘) in charge of khums (walī amr of khums).

Q280: I owe an amount of money as khums, the portion related to the Imam's share, which I should transfer to you. However, there is a masjid in need of some money. Can I forward it to the imam of that masjid so that it may be used for its completion?

A: For such affairs, it is recommended that you should use the believers’ generous contributions.

Q281: Taking into consideration that during his life, our father would not have paid khums in full and we have granted a piece of his land as a gift for the construction of a hospital, is it permissible to count that land as part of the khums paid on the deceased's property?

A: That land cannot be counted as part of the khums paid on the deceased's property.

Sayyidsʼ Share (Sahm al‑Sādāt) of Khums

Q282: I secured permission from one of your authorized representatives to deliver an amount from the sayyidsʼ share to one of the familiar Sayyids. I would be grateful if you could guide me on the conditions for this.

A:

1. The poor sayyid should not be someone whose maintenance (nafaqah) is obligatory for you.

2. He must be a legal (sharʿī) poor sayyid, meaning that his annual income is insufficient to cover his living expenses. If it becomes clear that he is not poor, your payment will not be permissible, and the amount should be paid to a legal (sharʿī) poor sayyid.

3. The amount from the sayyidsʼ share must be handed over directly to the poor sayyid. Converting it into goods or commodities is not permissible unless there is permission from the poor sayyid to whom you intend to deliver it.

4. The poor sayyid who receives the khums must be a Twelver (Ithnā ʿAsharī) Shia.

Q283: Does a sayyid who has a job and earns for himself have the right to receive khums?

A: If, in such cases, he cannot afford his living expenses in a usual manner and in accordance with his social status and in the common view and he is considered poor, he has the right to receive khums.

It is to be noted that it is permissible to pay kaffārah (giving recompense for a sin), radd al‑maẓālim (settlement of certain unknown debts by ṣadaqah), and alms to the poor (ṣadaqah) – whether recommended (mustahabb) or obligatory (wājib), which become obligatory through a vow (nadhr), a will (waṣiyyah), and similar means—to poor sayyids.

Q284: Is one permitted to use sayyids’ share of the khums for a good deed like the marriage of a sayyid?

A: The amount you are permitted to pay the sayyids must be delivered in cash unless the poor sayyid for whom you intend to use that amount has authorized you.

Q285: Is one, after obtaining permission from the authority (marja‘) in charge of khums (walī amr of khums),  permitted to give the sayyids’ share of khums to a poor sayyid woman who is married and has children while her husband is not a sayyid but poor? Can she spend this money on the children and her husband?

A: If she is poor, it is permissible to pay her the share of Sadat with permission from the authority (marja‘) in charge of khums or his authorized representative. She may use it for purposes outlined in the question.

Q286:  A sayyida whose husband has passed away and whose father is negligent in providing for her family's expenses, while the people in the region regard her father as a wealthy but miserly person. Is it permissible to pay her the sayyidsʼ share equivalent to the obligatory maintenance (nafaqah)? Supposing that the father says, "I am only obligated to cover the costs of clothing and food and not the other expenses such as the woman's items or the daily allowances for children." In this case, is it permissible to allocate the sayyida and her children the sayyids' share in an amount sufficient to meet their needs?

A: In any case, if she is poor, it is permissible to allocate the sayyids' share to her with permission from the authority (marja‘) in charge of khums or his authorized representative. She may use this share to cover her basic living expenses.

Paying Khums to Poor Parents or Children

A Mukallaf (a person obliged to fulfill religious duties) cannot pay any part of his khums to his dependents, such as parents, grandparents, children, or grandchildren, whom you must provide their maintenance.

Q287: I am a 25-year-old employee, and so far, I have remained unmarried, living with my parents. My father is an elderly, disabled man with no income, and for the past four years, I have been covering all living expenses. Considering that I cannot both pay the annual khums on my income and cover the living expenses and that I owe 19,000 tomans from the previous year's khums, which I have noted down to pay later, I would be grateful if you could explain whether it is permissible to give the khums of my annual income to my parents?

A: It is not permissible to pay the Khums to your parents, for whom you should provide their maintenance. As long as you have financial capability, you are obligated to cover their expenses throughout the Khums year.

Q288: Is a sayyid permitted to help his children from the sayyids' share?

A: If a sayyid has dependents who are sayyid he must maintain, he cannot give his khums to them, even if it is for non-obligatory expenses.

Miscellaneous Issues Related to Khums

Disposal of the Property Subject to Khums

Q289: Is the heir obligated to pay Khums on inherited property with unpaid Khums?

A: Generally speaking, any unpaid Khums owed by the deceased is considered one of the debts that must be settled before the division of the inheritance.

Q290: My father transferred the title of a piece of land to my name while he was still alive. After his death, I inherited it. Considering that my father stipulated in his will that Khums should be paid on his property, is it obligatory for me to pay the Khums on this land?

A: If your father made a will regarding the payment of Khums on this land, first, the will must be executed, and then the land will be inherited by the heirs. However, if during his lifetime he transferred ownership of the land to you and you took possession of it while it was subject to Khums, the gift (hibah) is valid, but the Khums on it—like other debts of the deceased—must be paid before the heirloom is distributed.

Q291: If a person passes away while he is liable for Khums, and some of the heirs refuse to settle the Khums and insist on distributing the inheritance, what is the ruling?

A: If the deceased has made a will regarding the payment of Khums, or if the heirs are sure that there is an outstanding Khums debt, the heirs are not permitted to take possession of the inheritance until the Khums debt of the deceased is settled. However, they may proceed if determined to pay it without any negligence.

Q292: What is his duty if an heir knows that the deceased was liable to pay Khums and it has not been paid before the inheritance is distributed? What is the ruling if they have already taken possession of or conducted a transaction with the inheritance before paying the Khums?

A: The heir must pay the deceased’s Khums debt in proportion to his share of the inheritance. For example, if he has inherited one-tenth of the deceased’s property, he must pay one-tenth of the deceased’s unpaid Khums. His past transactions related to the inheritance are valid, and there is no problem if he has already taken possession of it.

Socializing with One Who Does Not Pay Khums

Socializing with someone who does not pay Khums is permissible as long as it does not imply approval of his action. However, if the conditions for forbidding evil (al‑amr bil‑maʿrūf) are met, one must forbid them from neglecting this obligation, even if this necessitates temporarily avoiding interaction with them.
Using the property of someone who neglects to pay Khums is permissible, even if one is sure that the property being used is subject to Khums.
If the head of a household does not pay Khums, although they are sinning, it is still permissible for family members to use his property.

Q293: I am sure that my father does not pay Khums, and when I remind him, he responds by saying that we are entitled, and Khums is not obligatory upon us. Is it permissible for family members to use the items and food he provides?

A: Broadly speaking, it is permissible for others to use the property of someone who does not pay Khums.

Q294: What is the ruling on socializing with Muslims who are not observant of religious duties, particularly prayers (ṣalāh) and Khums? Is it permissible to eat at their homes? If it is impermissible, what is the ruling for someone who has done this several times?

A: Generally speaking, using the property of those who do not pay Khums is permissible. However, if socializing with them implies endorsing their indifference to religions matters, or if avoiding such interactions temporarily is necessary to fulfil the obligation of enjoining good (al‑amr bil‑maʿrūf) and forbidding evil (al‑nahy ʿan al‑munkar), one must refrain from associating with them.

Dealing with One Who Does Not Pay Khums

Buying, selling, conducting transactions, and entering into partnerships with someone who does not pay Khums is permissible and valid. However, performing enjoining good (al‑amr bil‑maʿrūf) and forbidding evil (al‑nahy ʿan al‑munkar) is obligatory when the required conditions for this obligation are met.

Q295: We engage in transactions with people who do not pay Khums or lack an annual Khums account. We also buy, sell, visit, and eat with them. What is the ruling on this issue?

A: You have no obligation except to enjoin them the good and forbid them evil.

Q296: If a buyer knows that the item he has purchased is subject to Khums and the seller has not paid it, is it permissible for the buyer to use it?

A: It is permissible.

Q297: What is my obligation if my business partners do not maintain an annual Khums account?

A: Each partner is responsible for calculating and paying Khums on his share; others are not obligated to do that.

Q298: In a partnership where several people are involved, must each partner pay Khums individually on their income, or can Khums be paid collectively from their shared funds?

A: In partnerships with individual ownership, each partner is responsible for calculating and paying Khums on his share of the partnership and its income.

Property Liable for Khums Based on a Previous Marjaʿʼs Fatwā

Q299: I used to receive gifts and prizes that, according to the fatwā of the previous authority (marja‘) in charge of Khums (walī amr of Khums), were subject to Khums. However, I have not paid them yet. As a follower of Your Eminence, am I obligated to pay Khums on these?

A: It is not obligatory for you to pay Khums on them.

300: Imam Khomeini's fatwā states that the Khums on maʾunah must be paid immediately after the sale. For the years I followed him, I was unaware of this fatwā and did not act on it. I have followed Your Eminence for several years, keeping an annual Khums account and trying to pay my Khums in full. I would be grateful if you could absolve me of any liability for the years I followed Imam Khomeini (q.) and did not fulfill this obligation.

A: You have no obligation regarding those.

Subtracting Excess Khums Paid as a Current Liability

Q301: If I previously paid Khums on a property that was not liable for it, can I use that payment for the Khums I currently owe?

A: You should seek guidance on this issue from our Office of Religious Dues and Legal (Shar‘ī) Rulings.

Q302: If someone has paid extra Khums in a Khums year, can he count that amount towards the Khums in subsequent years?

A: You should seek guidance on this issue from our Office of Religious Dues and Legal (Shar‘ī) Rulings.

Getting Religious Dues Back After Payment

Q303: If a mukallaf pays an amount of obligatory religious dues to a designated place or individual with the permission of his marjaʿ, can he later reclaim it for any reason?

A: He cannot reclaim it without the permission of his marjaʿ.

Q304: I mistakenly paid an amount as Khums, later realizing that I was not obligated to pay it. Can I reclaim it?

A: You should consult one of our offices or authorized representatives (wakīl).

Payment of Khums without the Intention to Attain Proximity to Allah (Qaṣd al-Qurbah)

Q305: If someone pays Khums without the intention to attain proximity to Allah (qaṣd al-qurbah), does this payment absolve him of his responsibility?

A: Paying Khums without the intention of qurbah (proximity to Allah) absolves him of his responsibility.

Payment of Khums on Behalf of Another Person

Q306: Is it permissible for someone to pay Khums on behalf of another person?

A: There is no objection to this.

Appointing Others as an Attorney to Pay Khums

Q307: A person has distributed his land among his children and informed them that he has not paid the Khums on the land. He has stipulated that each child must pay the Khums on their share of the land. If the children do not pay the Khums, does this absolve the person of his responsibility?

A: The person is not absolved of his responsibility.

Q308: I owe an amount to a creditor who has asked me to pay the debt as Khums to the office of his marjaʿ. However, I currently cannot afford to pay the full amount. Can I pay it gradually based on what I can afford?

A: A creditor who owes Khums must pay it without delay and at the earliest opportunity if he is capable. He cannot delegate the payment of Khums to someone who lacks the ability to pay. Otherwise, the obligation of Khums remains on the creditor, and he is not absolved of his responsibility until it is paid.

Paying Khums through a Bank

Q309: I have determined an amount as Khums, but transferring and delivering the exact amount to Your Eminence or your office is difficult. Can I send it via a bank, given that the money received from the bank is not the same as the money deposited in my city?

A: There is no objection to this.

Forgiveness and Settlement (Muṣālaḥah) of Khums

Q310: In what cases is it permissible to forgive Khums?

A: Khums cannot be forgiven.

Q311: I have decided to marry and have invested part of my capital with a university to generate income. Is it possible to arrive at a settlement (muṣālaḥah) concerning the Khums on this capital?

A: Definitive Khums cannot be forgiven or made muṣālaḥah.

Location for Paying Deferred Khums Amount

Q312: It has been said that the Khums amount calculated in a specific office, for which a delay in payment was granted, must later be paid to the same office. Can it instead be paid to any of your authorized representatives in the provinces?

A: It is valid to pay it to our office or to any of the authorized representatives in charge of religious dues.

Loss of Khums Amount in the Hands of an Intermediary

Q313: If someone gives an amount as Khums to another person to deliver it to the office of his marjaʿ, but the money is lost or stolen on the way, who is liable? Does this situation absolve the debtor of responsibility for paying Khums?

A: If the intermediary did not act negligently, he is not liable and does not need to compensate for the lost amount. However, if the intermediary is not an authorized representative (wakīl) of the marjaʿ, this situation does not absolve the debtor of responsibility for paying Khums, and he is obligated to pay it.

Paying Khums When It Prevents Ḥajj Obligation

Q314: If a person has been able (mustaṭīʿ) to go for ḥajj al‑tamattuʿ but his Khums year arrives before he registers for ḥajj, and paying the Khums would leave him unable to afford the registration, is Khums applicable to his property? Does this situation absolve him of being able (mustaṭīʿ) to go for ḥajj?

A: Paying Khums at the end of the Khums year is obligatory. If ḥajj has not previously become obligatory for him, and if he is no able (mustaṭīʿ) to go for ḥajj by paying Khums, ḥajj is not obligatory for him.