The Method of Calculating Khums | Islamic Laws by The Leader Ayatullah Ali Khamenei
The Method of Calculating Khums
Q 971: What is the ruling regarding postponement of paying khums from one year to the next?
A: To delay the payment of khums to the next year is impermissible, although paying it at any time will free ones debt.
Q 972: I have some money, a part of which I have given to others as loans. At the same time, I owe to some people for the land I purchased to build a house on it for which I have a postdated check to be paid in a few months. Am I permitted to subtract the amount I owe for the land from the cash and loan and pay the khums on the balance? Furthermore, is khums applicable to the land which has been purchased for residential purposes?
A: It is not obligatory for you to pay the khums on the part of the previous years income you lent to others until you receive it if you could not get it back by the end of the khums year. Also from the money gained as annual earnings, you can pay your debt which will be due several months later — before the khums year ends. But if you do not do so and the khums year ends, you cannot exclude your debt from khums; rather, you should pay khums on the whole amount. Anyhow, if you make a decision to pay all or some of your money to settle your debt, and if you pay its khums the remaining money will not be enough to pay the debt and will make you suffer from a trouble and difficulty, it is not obligatory, then, to pay khums on the money by which you want to pay your debt. The land bought with annual income during the earning year for living purposes is not subject to khums.
Q 973: I am not yet married. Is it permitted for me to save money from my present income for my future needs?
A: If the annual income is saved to be spent for necessary marriage expenses within several days, it is not subject to khums.
Q 974: Each year, end of the 10th month is the end of my khums year. Does the 10th months salary which I get at the end of it count in the khums of that year? Upon receiving my salary, I often give the remaining amount to my wife as a gift — which is usually saved every month — is this amount subject to khums?
A: Khums applies to any amount that remains as surplus over the annual expenses from the salary received during the year as compensation for your work even if it happens to be on the last day of the khums year. What you give as a gift to your wife or any other person is not subject to khums unless it is formal, beyond your station according to the common view, or intended to evade the payment of khums.
Q 975: I spent some items and money on which khums had been paid. Is it permissible to exclude an amount of the annual earnings at the years end equal to the spent amount?
A: Of the present years earnings, nothing is exempt from khums to account for the money used, on which khums had been paid.