The Office of the Supreme Leader

When life expenses are not subject to khums

Q: Is the criterion for exemption of something from khums its usage during the year or its being needed during the year, even if it remains unused?
A: For items like clothing, carpets, etc. that are not consumed when used, the criterion is the need for them. But for consumable items of daily necessities, such as rice, oil, etc., the criterion is their consumption, and any surplus of these over the year’s consumption is liable to khums.
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