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 Payoutsfor 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 calculation of Khums is an obligation due to something else (al-wujūb al- ghairī), rather than being an obligation due to itself (al-wujūb al-nafsī). The subsequent rulings will clarify the implications of this type of obligation.
Point 2: A person familiar with the Khums rulings may personally calculate the amount of Khums and pay it to the authority in charge of Khums (walī al-amr of Khums) or his authorized attorney.
Khums Year
Anyone earning an income, even if it is small, is obligated to determine a Khums year and calculate his annual income. If any portion of the income remains unused by the end of the year, paying Khums on the surplus is obligatory.
Q224: Is it obligatory for young unmarried individuals living with their parents to specify a Khums year?
A: A mukallaf (anyone legally obliged to fulfill religious duties), even if he is unmarried, who earns an income, is obligated to calculate their income at the end of their Khums year.
Q225: I am a housewife. My husband has a Khums year and pays Khums on his property accordingly. Occasionally, I also earn some income. Can I determine my Khums year, starting from the time I receive my first income on which Khums has not been paid? At the end of the year, may I pay Khums on the remaining amount after deducting living expenses (maʻūnah)? Does Khums apply to amounts spent during the year on things like ziyārah, gifts, and similar expenses?
A: It is obligatory to consider the time you receive your first income as the start of your Khums year. After one year from that date—you must pay Khums on the portion of your income that has not been used for necessary living expenses (maʻūnah), such as those you mentioned in your question.
Q226: If someone is confident that none of his annual income remains by the end of the year, as all of it is spent on living expenses, is it obligatory for him to determine a Khums year?
A: Determining a Khums year and calculating annual income are not independent obligations (al-wujūb al-nafsī) but rather methods for determining the amount of Khums. Therefore, if all earnings are spent on living expenses (maʻūnah), there is no need to calculate or pay Khums.
Q227: Since Khums applies only to the surplus beyond living expenses (maʻūnah) if a mukallaf knows that part of his income will not be spent on living expenses (maʻūnah) by the end of the Khums year, is it obligatory to pay Khums before the year ends?
A: It is not obligatory to pay Khums before the end of the Khums year.
How to Determine the Khums Year
Q228: How is the Khums year determined?
A: Determining the Khums year is not optional and depends on the timing of income acquisition, which varies according to the nature of one’s earnings: For individuals, such as shopkeepers or taxi drivers, who earn income gradually (for example, on a daily basis), their Khums year begins with the start of their work. For those who earn income at specific intervals, such as monthly salaries, their Khums year starts when they receive their first income. For Individuals, such as farmers and orchard owners, the Khums year begins when their produce is considered a profit (ribh) and has financial value.
Q229: I have recently started working in a government institution. On November 1, 2004, I began a training course that lasted approximately five months, during which I received training stipends. I have been receiving my full salary since April. Should the start of my Khums year be based on when I began receiving my full salary or when I was receiving the training stipends?
A: If the training stipends were given to you as a wage (ujrah), the start of your Khums year is the date you received your first stipend. However, if the stipends were provided as support or a gift (hibah), they are not subject to Khums, and your Khums year begins on the date you received your first official salary.
Q230: My wages were paid to me through a check. Should the start of my Khums year be based on the date I received the check or the date it was cashed?
A: The start of your Khums year is determined by the date the check is cashed.
Q231: I have not yet determined a Khums year for myself. What is my obligation? Should I begin my Khums year from the date I received my first salary?
A: You must, at the earliest opportunity, calculate and pay the Khums on your property in consultation with the authorized representative of your authority (Marjaʿ) in charge of Khums (walī al-amr of Khums) based on the actual date of your Khums year, if you know it. However, if you do not know the exact date, you should make a reconciliation (muṣālaḥah) with the authorized representative of your authority (Marjaʿ), and the date on which the Khums is calculated will then be determined as the start of your Khums year. Moving forward, you must calculate Khums annually on this date.
Q232: Should the Khums year be based on the lunar calendar or the solar calendar?
A: The Khums year can be based on the lunar or solar calendar, and mukallaf (anyone legally obliged to fulfill religious duties) can choose between them.
Q233: Is it allowed for me to change the Khums year from the Gregorian calendar to the solar calendar? If so, how can it be done?
A: The number of days in the Gregorian year and the solar (Iranian) year are the same. Therefore, the date of your Khums year in the Gregorian calendar corresponds directly to a date in the solar calendar. For example, if the Khums year is set to begin on April 1 (Gregorian), which coincides with Farvardin 12 in the solar calendar, the Khums year will now start on Farvardin 12 each year. You may henceforth use this solar date as the start of your Khums year.
Advancing and Delaying the Khums Year
Q234: Is it permissible to advance the Khums year? Am I allowed to calculate my Khums, for example, one or two months earlier than the end of each Khums year?
A: It is permissible to advance your Khums year. You can calculate and pay Khums earlier than the due date and designate that new date as the start of your Khums year.
Q235: Is it permissible for me to delay the calculation of Khums by two months this year?
A: Delaying the calculation of Khums is not permissible. If you wish to change the due date of your Khums year to a later date, you must first calculate and pay Khums on the current due date. Then, on your desired new date, calculate Khums again. By doing so, your Khums year will be set to the new date.
The Start of a New Khums Year
If there is an interval between the end of the Khums year and the first income earned in the new year, the start of the new Khums year can be designated as the date when the first income was received.
Khums for Someone Without a Previously Determined Khums Year
Q236: A person is calculating Khums for the first time. What is the ruling regarding essential living items purchased with unknown funds? What if he knew these items were purchased with savings accumulated over several years?
A: If he knows the items were purchased with income saved over several years, then he must pay Khums on the purchase price plus any inflation that occurred during those years. However, if he is not sure, and since he has not calculated Khums annually in the past and there is a possibility that the savings had passed a Khums year, he must make a reconciliation (muṣālaḥah) with the authorized representative of his authority (Marjaʿ).
Establishing a Joint Khums Year for Husband and Wife
Q237: Can a husband and wife who jointly use their incomes for household expenses have a shared Khums year?
A: Having a shared Khums year is not problematic if a husband and wife have the same due date for their Khums year. However, if their due dates differ, they can synchronize their Khums year by advancing the earlier date to match the later one. The method for advancing the Khums year has been explained in previous issues.
Calculating Khums on the Property of a Deceased Person
Q238: If someone passes away during their Khums year, is it obligatory to pay Khums on the profits earned during that year, even if there are minor heirs (ṣighār)?
A: If he passes away before the due date of his Khums year, his income up until the time of death must be calculated, and Khums must be paid on the surplus income. Having a minor heir does not exempt a deceased person from the obligation of paying Khums.
Q239: When a person passes away during the Khums year, it is understood that his Khums year is considered to be complete. Therefore, Khums must be paid on any income that was not used for his living expenses (maʻūnah). Before paying Khums, is it permissible to deduct his funeral expenses from his estate as part of the living expenses, especially if the funeral costs encompass the entire estate? Or must Khums be paid on the whole estate before the funds are allocated to funeral expenses?
A: If funeral expenses for the deceased are paid from his estate, there is no obligation to pay Khums on the amount used for those expenses. This ruling applies regardless of whether the funeral expenses cover the entire estate or only a part of it.
Khums on the Property of Minors
Q240: Does Khums apply to minors’ property? If it does, who is responsible for paying it?
A: Like others, minors are obligated to pay Khums on any income they earn that is not spent on their living expenses (maʻūnah) during the Khums year. The minor’s legal (sharʿī) guardian may pay the Khums on their behalf. If the guardian fails to pay it, the obligation remains, and the minor must pay the Khums once they reach the age of ritual maturity.
Khums on Profits from Pre-Maturity Gifts
Q241: I am a ten-year-old girl who reached the age of legal responsibility (taklīf) in September 2004. Since childhood, any monetary gifts I received, such as gifts for New Year (Nowruz), were saved in a long-term account by my parents, and some profit was earned from these savings. Now that a year has passed since my age of legal responsibility (taklīf), how must I calculate the Khums on my property?
Answer: The amounts received as gifts are not subject to Khums. However, any profits earned on these gifts are subject to Khums if not spent on your living expenses (maʻūnah) throughout the year. You must calculate and pay Khums on such profits. Any profits earned after reaching the age of ritual maturity are also subject to Khums if they remain unspent by the end of your Khums year. (It's important to note that only the amount exceeding inflation is considered profit for this purpose.)
Khums on the Property of an Insane Person
Q242: Does Khums apply to the property of an insane person (majnūn)?
A: If a mentally incapacitated person (an insane one) has earnings not spent on his living expenses (maʻūnah) during the Khums year, those earnings are subject to Khums. Their legal (sharʿī) guardian is responsible for paying the Khums on his behalf. If the guardian fails to pay, and the individual regains mental capacity later, he must pay the Khums himself. However, if the person remains insane until death, the unpaid Khums must be paid from their estate.
Q243: Does Khums apply to the property of someone who has Alzheimer's disease and suffers from complete memory loss?
A: If the Alzheimer's disease is so severe that he loses the ability to discern and make rational decisions, he is considered similar to an insane (mentally incapacitated) person. Its ruling is presented in the previous question.
Q244: A person in sound mental health gives money to his child to pay as Khums. Before the child pays it, he learns that his parent has lost his mental capacity. Can this money still be accepted as Khums?
A: Yes, the money can be accepted and paid as Khums.
Calculating Khums for Multiple Income Sources
If someone has multiple income streams—such as rental income, trading, and farming—and each business or activity has separate accounts for capital, income, and expense, the profit for each activity must be calculated separately at the end of the Khums year. Losses in one activity cannot be offset against the profits in another. However, if all activities share a single income, expenses, and capital account, the total combined profit is calculated at the end of the Khums year, and Khums must be paid on the surplus amount.
Q245: I have multiple jobs and sources of income. Can I have a separate Khums year for each job? If so, is it permissible to pay the Khums of one job using income from another whose Khums year has not yet arrived?
A: If you maintain separate accounts for income, expenses, and profits for each job, you may designate a distinct Khums year for each one. Losses in one activity cannot be offset against the profits in another. Khums must be paid on each job from the income of that same job. In other words, paying the Khums of one job with the income from another job is invalid except that you may pay an amount equal to one-fourth.
Paying Khums on Property from Next Year's Income
Q246: If someone owns a property (a house or land) liable for Khums, can he pay it from next year's income? Or must he first pay the Khums of his current income and then use the Khums-paid amount to pay the Khums of the property?
A: If he intends to pay the Khums on the property using next year's income, he must also pay the Khums on the amount used for this payment.
Q247: Can I use this year's income to pay the Khums I owe from last year?
A: Generally speaking, Khums for each year should be paid from that year's income. However, if you intend to pay last year's Khums from this year's income, at the end of this year's Khums year, you must also pay Khums on the amount used to settle the previous year's Khums. Alternatively, you can first pay the Khums on the new income and then use the Khums-paid portion to pay the outstanding Khums from the previous year.
Exchanging Khums-Paid Property with Khums-Liable Property
Q248: Can one intentionally exchange money that has not yet reached its Khums year with the Khums-paid money?
A: There is no need for such an exchange. At the end of the Khums year, if the remaining amount does not exceed the Khums-paid portion, it is not subject to Khums, even if the Khums-paid property has been spent and the remaining amount comes from Khums-liable income.
Types of Doubts Regarding Khums
1. When one doubts the correctness of past Khums calculations, it is assumed valid.
2. Sometimes, one knows his property is subject to Khums, but there is doubt as to whether Khums has been paid. In this case, the Khums is obligatory.
2. Sometimes, there is doubt whether the property in question is subject to Khums—such as profit from business— or exempt from Khums—such as a gift. In such cases, Khums is not obligatory.
3. Sometimes, there is doubt as to whether the income belongs to the current year or the previous year. This situation has two cases:
Case 1: If his Khums year has already ended and he is uncertain whether the income pertains to the current year (which would be subject to Khums) or the previous year (for which Khums has already been calculated), the recommended precaution n (al‑iḥtiyāṭ al‑mustaḥabb) is that he should make reconciliation (muṣālaḥah) with ḥākim al-sharʿ to settle the matter.
Case 2: If his Khums year has not yet ended and he is not sure whether the income belongs to the current year (which would not yet be subject to Khums) or the previous year (for which Khums has not been paid). In this case, it is considered the current year's income.
Doubt Regarding the Payment of Khums
Q249: If one doubts whether he has paid the Khums on a property but has a presumption of having paid it, what is his obligation?
A: He must pay the Khums.
Doubt about the Liability of Khums
Q250: If one is not sure whether his money is liable for Khums, what is his obligation?
A: If there is doubt about the obligation of Khums—such as not knowing whether his money is a gift or income—Khums is not obligatory. However, if the doubt arises due to ignorance or failure to calculate it, he must investigate and estimate the amount to resolve the doubt.
Q251. If a person finds some money inside his book and doubts whether it is from the income of the previous year —in which case he must immediately pay its Khums—or from the current year's income—which he can spend on his expenses until the end of the Khums year—, what is his obligation?
A: It is considered part of the current year's income.
Doubt Regarding the Time of Purchasing Living Expenses(Maʻūnah)
If a person who has a Khums year purchases a residential property or any other item considered part of his essential living expenses (maʻūnah) using earnings but is not sure whether the purchase was made during the year or after the end of the year and before paying Khums, he is not obligated to pay Khums on that purchase.
Q252: For several years, I have unfortunately not managed to calculate my Khums. During this time, I have purchased household items and necessities without knowing whether these purchases were made using income earned during the current year or income from the previous years. What should I do in this regard?
A: If you have not determined a Khums year account and are not sure whether the money used to purchase these necessities was from income that had passed its Khums year, you are obligated, as an obligatory precaution (al‑iḥtiyāṭ al‑wājib), to make a reconciliation (muṣālaḥah) with one of our authorized representatives.
Inability to Pay Khums
Merely being unable to pay Khums or finding it difficult to do so does not exempt someone from this obligation. If Khums is obligatory for a person, it must be paid under any circumstances. However, if he cannot pay his Khums immediately, he should pay it gradually and according to his financial capacity at the earliest opportunity.
Q253: For those for whom Khums is obligatory and who have not paid it yet or are currently unable to pay it or find it extremely burdensome to do so, what are their obligations?
A: The obligation to pay Khums must be fulfilled under all circumstances. If one is unable to pay it in full, he must pay it gradually according to his financial ability and at the earliest possible opportunity.
Q254: A person residing abroad who has not paid the Khums on his property and has purchased a house using money that is subject ot Khums. Currently, he lacks sufficient property to pay the total Khums he owes. However, he pays an amount exceeding the annual Khums each year as a part of his owed Khums. Is such an action valid?
A: In the given case, he must calculate the total outstanding Khums debt. If he is unable to pay it in full, he should gradually settle the amount by consulting one of our authorized representatives.
Q255: If a person has not paid the Khums on his annual income for several years and currently does not know the exact amount owed, how should he fulfill this obligation?
A: He must calculate and reconcile the amount owed by consulting with one of our offices (for religious dues) or one of our authorized representatives.
Delaying the Payment of Khums and Installment Payments
Q254: Is the payment of Khums an immediate obligation (al‑wājib al‑fawrī)?
A: The payment of Khums is an immediate obligation and must not be delayed beyond a few days after the Khums year ends.
Q257: I have calculated my Khums, but it is difficult for me to pay it in full. Can I pay it in installments?
A: If you cannot afford to pay the Khums in a single payment, you should pay it whenever you can and in any amount that you are able to afford. The timing of these payments is not fixed like standard monthly installments; rather, it depends on your ability and financial circumstances.
Q258: What is the ruling on delaying the payment of Khums until the next year?
A: If you are financially capable of paying Khums, it is impermissible to delay its payment until next year, and you must pay it immediately. However, if you cannot afford to pay it in full, as much as possible whenever you have the means to do so.
Q259: I receive a monthly salary. If I deposit this money into an investment account in a bank without paying Khums on it, is this permissible, and can I pay Khums on both the principal and the profit when I decide to use the money?
A: Delaying the payment of Khums is not permissible. You must calculate and pay the Khums on your income at the end of your Khums year.
Q260: Does a penalty apply to delayed payment of Khums?
A: Any penalty does not apply to delayed payment of Khums. However, if the delay results in a decrease in the value of the money due to inflation, the individual is responsible (ḍāmin) for paying the difference caused by the depreciation.
Q261: Is it permissible to delay calculating my annual income for several years, allowing my cash and capital to increase, before paying the Khums?
A: It is not permissible to neglect the calculation of Khums or delay its payment. If there is a delay, the decrease in value due to inflation must also be compensated.
Q262: If we have some unhulled rice stored in a warehouse, and its Khums year has passed, can we pay Khums only on the portion that is taken out for consumption?
A: It is obligatory to pay the Khums on the entire amount.
Q263: Can a mukallaf seek permission from an authorized representative of a marjaʿ (religious authority) other than his own to delay the payment of his Khums?
A: Firstly, as a general rule, once Khums becomes obligatory and the mukallaf is able to pay, it must be paid at the earliest opportunity. A: Secondly, every mukallaf must seek guidance on the issues and the permissions concerning his Khums from the office or authorized representative of his own marjaʿ.
Q264: Seven years ago, Khums became obligatory for me, and I paid a portion of it. Since then, I have been unable to pay the remaining amount, which is obligatory. What is my duty?
A: If, during this period, you were genuinely unable to pay—even partially—you should pay the remaining amount according to your financial ability at the earliest opportunity. However, if you had the means to pay but failed to do so for any reason, you must also compensate for the decrease in the value of the unpaid amount [due to inflation or depreciation].
Q265: In 1368 (HS) (1989), I consulted one of your esteemed authorized representatives to calculate my Khums, and I paid part of the amount owed at that time, but I have not paid the remaining amount since then. This year, I am to perform ḥajj al-tamattu‘. Should I pay the remaining amount based on its value at that time, or should it be calculated based on today’s rates? What is my duty?
A: The remaining amount must be paid based on its current value.
Q266: I had set aside some money to purchase a carpet and another amount to pay the installments for my house. My Khums year has now passed. Should I also calculate Khums on these amounts?
A: A delay in the payment of Khums is permissible if the expenses are customarily considered necessary living expenses (maʿūnah) for the same year. For example, if today is your Khums due date and you need to purchase something essential for your living or pay off a debt, you are allowed to make the purchase or pay the debt before paying the Khums.
Setting Aside Khums
Q267: If someone's Khums year has arrived, is it permissible to set aside the Khums from his profit and keep it for a short period (e.g., two weeks) until meeting your authorized representative?
A: If it is possible to deliver the Khums to the marjaʿ or his authorized representative, merely setting aside the amount of Khums does not justify delaying its payment. It should be paid at the earliest possible opportunity.
Q268: At the beginning of my Khums year, I set aside my Khums, but I used some of them with the intention of replacing them later. What is my obligation?
A: In general, the obligation to pay Khums is not fulfilled merely by setting it aside. The Khums must be paid to the marjaʿ or his authorized representative at the end of the Khums year.
Q269: Last year, I set aside some money for Khums with the intention of delivering it to your office in Qom. However, I used this money as a deposit for a real estate transaction in my hometown. Does this money still count as Khums-liable funds, and do I need your permission to make this transaction?
A: The mentioned transaction is valid and does not require specific permission. However, you must pay the mentioned amount at the earliest opportunity, considering the depreciation of money's value.
Separate Payment of Khums on Each Income
Q270: Is it valid to pay Khums on each income immediately upon earning it so that I do not need to determine a Khums year? Does this approach suffice for Khums?
A: There is no problem with this approach, and it suffices for the obligation of Khums.
Q271: Can I set a separate Khums year for significant income earned near the end of the Khums year?
A: The Khums on this income must be paid by the end of your Khums year. However, if the money is used for necessary living expenses (maʿūnah) within five days after the due date of the Khums year, Khums does not apply to this amount. Additionally, if you set aside a portion of the money for unforeseen circumstances, and if the remaining amount is insufficient to meet your needs and does not alleviate your concerns, this portion is also exempt from Khums.
The Areas in Which Khums Is Spent and the Individuals Entitled to It (Mustaḥiqqūn)
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 spentwill 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:
The poor sayyid should not be someone whose maintenance (nafaqah) is obligatory for you.
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.
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.
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.
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 fatwāof 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.
