One of the most important conditions for a thing to become
mubah (lawful) is that the khums for that thing (if wajib)
must have been paid Ignoring the condition of mubah for
salat is the same as taking salat lightly or insignificant (istekhfaf)
& amounts to a great sin.
If khums was wajib on the clothes you & wearing & has not
been paid, & if the salat has been offered in such clothes,
then the salat is batil (invalid) even if you did not know
this rule. In such a case, you must repeat that salat with
mubah clothes on. The same rule applies for the place or
house where the salat is offered, & the water used for wudu
or ghusl, & soil used for tayammum.
If khums was wajib on other items (such as food, car, gifts
etc), which & not used by the person during his/her salat, &
the khums has not been paid on these items, then the salat
is not batil, but the salat will not be accepted until the
wajib khums on these items has been paid.
Hence, it is first necessary to underst& the laws of khums &
halal earnings before underst&ing the detailed masail of
Khums means one fifth. Khums is divided into two equal
parts: Sehme Imam & Sehme Sadat.
Sehme Imam is to be given to your marja (or his legal
representative). Some Mujtahids (like Ayatullah Seestani &
Khui) allow Sehme Sadat to be given directly to poor &
Other Mujtahids (like Ayatullah Khumaini & Khamenei) say
that both Sehme Imam as well as Sehme Sadat must be given to
If your marja allows you to give Sehme Sadat directly to
poor sadat, it is better to give it to your marja, & then
you & not responsible about the conditions to be met by the
While it is important to calculate your khums accurately, it
is equally important that you must send your khums to the
right person as specified by sharia. If your khums does not
reach the right person, it is as if you have not paid the
CONDITIONS FOR PERSONS RECEIVING SEHME SADAT
WHAT IF YOU
HAVE NOT PAID KHUMS BEFORE
ITEMS ON WHICH KHUMS BECOMES WAJIB
GIVING SEHME IMAM
ITEMS EXEMPTED FROM KHUMS
WHEN TO PAY
KHUMS & INSURANCE / LOAN /
PROVIDENT FUND / FIXED DEPOSIT ETC
Lecture # 10 (Friday 14
CONDITIONS FOR PERSONS RECEIVING SEHME SADAT
In case you & giving the sehme sadat portion directly to a
sadat, then you & responsible to make sure that the person
receiving sehme sadat must fulfill the following five
Must be a saiyed. This can be determined in one of
the following three ways:
(a) The person is famous as saiyed in the
&a, where he normally lives.
just witness testifies that the person is a
(c) You & sure or 90% satisfied by other
means that the person is a saiyed
Must be a shia ithna asheri (i.e. believes in the
Imamat of 12 Imams of Ahlulbayt)
3. Must be
poor (i.e. one who does not have expenses for
maintenance of himself & his dependents for one year)
4. Must not be a relative, whose maintenance
is wajib on you (e.g. husband can not give his sehme
sadat to his wife)
5. Must be given sehme
sadat for not more than one year’s of his/her expenses
receiving sehme sadat must also fulfill five other
conditions regarding his/her character (to be discussed in
the next Fiqh Lecture Notes).
Lecture # 11 (Friday 21
MORE ON CONDITIONS FOR PERSONS RECEIVING SEHME SADAT
The five general conditions (as discussed in Fiqh Lecture
Notes #10) & that the person receiving sehme sadat
Must be a saiyed,
(2) Must be a shia ithna asheri,
(3) Must be poor (faqeer),
(4) Must not be a relative, whose maintenance is
wajib on you,
(5) Must be given sehme sadat for not more than
one year’s of his/her expenses.
If a sadat
traveller (musafir) becomes poor (faqeer) (even though he
was well off in his home town), then sehme sadat can be
given to him as traveling expenses up to the extent that he
can return to his home town (provided he fulfils other
conditions for receiving Sehme Sadat).
You & allowed to give your Sehme Sadat to your relative,
whose maintenance is wajib on you, only for those expenses,
which do not fall under wajib maintenance expenses on you.
This is only if your relative also fulfils all conditions
necessary for receiving the Sehme Sadat.
CONDITIONS ON CHARACTER OF PERSONS RECEIVING SEHME SADAT
In addition to five general conditions mentioned above, a
person receiving Sehme Sadat must also fulfill five other
conditions related to his/her character. These &:
Must not be a salat-omitter (one who omits namaz)
(whether openly or secretly)
(2) Must not be a drunkard (sharabi) (whether
openly or secretly)
(3) Must not be openly fasiq (committing sins
openly such as shaving beard, not observing hijab etc)
(4) Must not spend it in sinful activities
(5) Must not get encouragement in sins by
receiving sehme sadat
to present mujtahids (maraje), an adil (just) is that person
who keeps away from all sins, whether major or minor.
Current mujtahids & of the opinion that a person receiving
khums, zakat or fitra need not be an adil (just), but he/she
must fulfill all above five conditions.
For giving other charities such as mustahab sadqa, the
condition of receiver being adil is not necessary, & these
charities can also be given to any poor Muslim or even to
poor non-Muslims (provided they & not hostile to Islam or
According to all Mujtahids (present & recent past), the
requirement of above five conditions on character & on the
basis of Ihtiyate Wajib (precautionary wajib) for the person
giving the sehme sadat.
RULES FOR GIVING SEHME IMAM
There & three methods of giving Sehme Imam portion to your
Marja (Mujtahid whom you follow):
Give personally to your Marja
(b) Give or send to legal representative (wakil)
of your Marja
(c) Give to an organization, which has permission
(ijaza) from your Marja
Can you give Sehme Imam to other Mujtahids (other than your
Marja) ? No. Even though Mujtahids & considered equal, there
& two cases, in which you must refer to your own Marja – for
getting fatwa (legal opinion) on an issue, & for paying
Sehme Imam portion of khums.
One must be very careful regarding ijaza (permission) given
to an organisation. Normally the ijaza is in Arabic & in
most cases it is conditional. One should be aw& of the
meaning & conditions given in the ijaza document before
giving Sehme Imam.
Some wakils (representatives of Marja) have also been given
extra powers from Marja regarding khums. These may include
power of allowing delay of payment of khums, or power of
allowing Sehme Imam to be used for other purposes etc.
If your Marja dies, then the validity of all ijaza
(permissions) of that Marja expires immediately, & all
wakils (representatives) of that Marja lose their wakalat
If you & still a follower of Ayatullah Khui (who is dead)
through the fatwa of your living Marja, then you should
calculate your khums according to the fatwas of Ayatullah
Khui, but you will pay your khums to your living Marja (such
as Ayatullah Seestani).
If you send khums (sehme sadat or sehme imam) overseas or
within your country by post or other means to the deserving
or authorized people, & the money gets lost & does not reach
those people, then the responsibility is yours, & you have
to pay it again making sure that it reaches the intended
BACK TO TOP
RULES FOR SENDING SEHME SADAT
According to current Mujtahids, it is better to give sehme
sadat to deserving sadat in your own locality or city where
you live, even though you & allowed to send sehme sadat to
deserving sadat outside your own city. It is also preferable
to give sehme sadat to your own poor sadat relatives in the
&a where you live.
you could pay your khums locally, but instead you chose the
option of sending your khums (or zakat or sadaqa) overseas
or outside your own city by post or by other means, then you
have to pay the expenses of postage, bank charges etc
yourself, & such charges can not be deducted from the actual
amount being sent.
`^` If it
becomes wajib on you to send khums overseas or outside your
own locality, then you can deduct the expenses of sending
the khums from the actual amount. Sending khums overseas or
outside your locality can become wajib if (a) there is no
deserving sadat available, & (b) you & satisfied that there
is no chance in future of getting a deserving sadat.
`^` If a
sunni Muslim becomes a shia Muslim, then he has to pay the
khums (& zakat & fitra) for the period during which he was a
sunni if he gave such dues to a poor person, who did not
meet those ten conditions required by the shia fiqh (as
mentioned in previous Fiqh Notes) even if that poor person
was deserving according to his sunni fiqh. But he does not
have to repeat his salat, sawm, Hajj etc for that period if
he performed these acts according to his sunni school of
ITEMS ON WHICH KHUMS BECOMES WAJIB
Khums is wajib on 7 types of things. One of the most common
things on which khums becomes wajib is the annual savings
from the income.
Another thing on which khums becomes wajib is treasure (khazana).
Treasure is that wealth, which was buried underground by
somebody, & someone else finds that treasure all of a
sudden. In such a case khums on that treasure becomes wajib
immediately when it is found (not after one year).
If you receive a gift (in any form or cash) from some one, &
if that gift item remains unused for one year, then
Mujtahids differ on whether khums is wajib on such gifts or
not. According to Ayatullah Khui & Seestani, khums is wajib
on unused gifts. According to Ayatullah Khumaini & Khamenei,
khums is not wajib on unused gift.
Lecture # 12 (Friday 28
RULES ON CALCULATING KHUMS
The most common item on which khums is wajib is the ANNUAL
SAVINGS from your income after deducting all allowable (mubah)
expenses after one year. The normal amount of khums payable
is 20% (or one fifth) of the annual savings on your chosen
khums date. Annual savings include:
all cash savings, &
(b) savings on those items which decrease as you
spend (eg groceries, petrol, perfumes, oil etc), &
(c) any new but unused items bought or acquired
during the year (eg a new shirt bought & not used)
of khums must be done as accurately as possible. It is not
allowed to pay a lump sum amount (as a rough figure) every
year & assume that the khums has been paid.
Islam does not recognize any haram activity in payment of
khums or in any other acts of worship. Thus, apart from
annual savings, the khums is also wajib on:
Israf (extravagance) expenses during the year
(b) Haram expenses during the year
Israf is a major sin & involves those expenditures, which &
beyond the status (shaan) of a person.
Islam allows a person to lead a comfortable life according
to his needs & status but does not allow one to lead a life
above his status in the society where he lives.
Haram expenses include anything spent on those things, which
& haram (prohibited) & sin in Islam. Examples: expenses on
shaving beard, money spent on haram movies, haram musical
tapes, lottery tickets, haram food or drinks etc.
For calculation of khums, you can use Hijri year or any
other year, which is common in the &a where you live.
If you have been paying khums on a fixed date (say 30 June)
every year, & if you want to change the date of khums, then
you should change to an earlier date, & not to a later date.
However, if you change to a later date, say 30 July, then
you must also pay khums for that extra period (from 30 June
to 30 July).
If a person, who was regular in paying khums, dies, then it
is wajib on his heir to work out & pay the khums of that
person from his property for the period between his previous
khums date & the date he died. (This mistake is found to be
very common among momineen in the subcontinent).
If, after calculating your khums on the khums date, you do
not have sufficient money to pay your khums immediately,
then it is allowed to pay your khums in installments so as
to pay as early as possible.
If, after paying your khums, you doubt whether your khums
calculation was correct, then you should assume it to be
correct. But if you & sure, that your calculation was wrong,
then you have to recalculate it correctly. This rule is
called 'Qaidah Firagh' in sharia, & applies to many other
acts of worship.
WHAT IF YOU HAVE NOT PAID KHUMS BEFORE
If you have not paid khums on any thing (eg israf or haram
expenses etc), on which khums was wajib, then there & two
methods of working out khums in such cases:
Ihtiyat (Precaution) method: You pay a maximum amount of
khums on that item to the extent that you & more than
sure that you have paid the khums. Example: if you spent
$15,000 in a marriage & you do not know how much of it
was israf expenses, then you pay a very high amount (say
$3,000 which is khums on the whole $15,000) that makes
you sure of having paid the khums.
Compromise (Masalehat) method: You present your case to
your Mujtahid or his wakeel, & he decides & agrees on
the amount of khums you have to pay for that item. This
method is wajib for that person who has never paid khums
in his whole life.
BACK TO TOP
ITEMS EXEMPTED FROM KHUMS
There is no khums on the following items even if they remain
unused for whole year:
Gifts: Only for the followers of Ayatullah
Khamenei & Khumaini. For the followers of Ayatullah
Seestani & Khui, khums is wajib on unused gifts.
(2) Mahr (Dower): Amount fixed as Mahr
in marriage & received by wife from her husband
(3) Khula Money: Amount paid by wife
to husband when she wants to get a divorce from husband
even when husband is performing all his wajib duties.
Jaheez (Dowry): Items arranged by bride's
father for the bride at the time of marriage.
father does not have to pay khums on these items on
(a) Dowry is a custom in the
&a where he lives,
(b) It is impossible to arrange the customary
dowry in one year, & can only be collected bit by bit,
(c) Dowry must not be in cash.
Lecture # 13 (Friday 12
ITEMS EXEMPTED FROM KHUMS (Continued)
Khums becomes wajib on the owner of an item when it remains
unused in his possession for oneyear. For example, if you
buy a shirt for $20 today, & if the shirt is unused for one
year from today, then khums will become wajib on your shirt
(ie $20) payable at the completion of that year from today
or on your selected khums date. Similarly, if you got $1000
in cash today, & you spent $400 from this amount during next
one year from today, then khums will become wajib on
remaining $600 payable at the completion of that year from
today or on your selected khums date.
The first four items exempted from khums were discussed in
Fiqh Lecture Notes #12. The next seven items, on which
exemptions on khums may also apply, & as follows from a non-shia,
& khums was not paid by them, then immediate payment of
khums on that item is exempted on you. But khums will become
wajib on you if it remains unused with you for one year.
Items Obtained from a Shia: If you receive an
item from a shia Muslim, on which khums was wajib & has
not been paid, then according to Khui & Seestani,
immediate payment of khums is not wajib on you, but
according to Khumaini & Khamenei, you must obtain
permission for itsuse from your marja or you will be
responsible for payment of this khums. However, in any
case,khums will become wajib on you if the items remains
unused in your possession for one year. (Example: If a
husband (muqallid of Khumaini) owns a house on which
khums was not paid, then his wife cannot use that house
unless she gets permission from her Mujtahid or arranges
payment of khums)
(6) Khums-paid Item (Mukhammas): If khums
has been paid on an item by its owner, then there is no
khums on it ever in future as long as its owner remains
the same. But if the same item goes to a new owner, then
khums will become wajib on the new owner if the item
remains unused for one year. According to Khumaini &
Khamenei, if you have used an item, there is no khums
after one year, but if you have stopped its usage due to
change of circumstances, then, khums will become wajib
on you after it remains unused for one year, on the
basis of ihtiate wajib.
(7) Deceased Estate (Meeras):
If you receive your due estate (meeras) from the
deceased Muslim, there is no khums on it even if it
remains unused with you for one year.
If the deceased Muslim was not paying khums (or had
debts), then khums (& debts) must be paid first from
his property before distributing the estate.
If the estate you received generates income, then
khums will become wajib on the income generated if
that income remains unused for one year.
If the value of the estate increases (eg the value
of the house), then there is no khums on the
increased value even after one year.
If you receive the estate, which is more than your
due sh&, (e.g. your brother gives away his sh& to
you), then khums will be wajib on that extra sh& if
it remains unused for one year.
If you get an estate all of a sudden (which was not
expected) from somewhere, then khums is wajib on
such estate if it remains unused for one year.
Items of Na-baligh: Mujtahids differ if khums
is wajib on items or property owned by a na-baligh (girl
of under 9 lunar years of age, & boy of under 15 lunar
years of age).
According to Khui, there is no khums on the items
owned by a na-baligh.
According to Seestani, khums is wajib on the items
owned by a na-baligh if it remains unused for one
year, & the khums will be paid by the wali of the
child (usually father).
According to Khumaini & Khamenei, no khums on the
items as long as the child remains nabaligh, but
khums will become wajib when he/she turns baligh &
the item then remains unused for one year.
Khums/Zakat/Wajib & Sunnat Sadqa: If a person
lives only on receiving these religious dues, then
Mujtahids differ if he has to pay khums on savings from
According to Khui, he has to pay khums on any
amount or item unused for one year.
According to Seestani, no khums if his savings is
from Khums or Zakat money received, but he must pay
khums if savings is from wajib & sunnat sadqa.
According to Khumaini & Khamenei, no khums at all
on any savings from such dues.
Usual Necessities: There & certain necessary
items, which & expected to be available inyour
possession anytime, & these & exempted from khums even
if they remain unused for one year. Examples of such
items include: pain killer medicines, one Quran, one
Tohftul Awam book, phone directory, one normal
dictionary, items related to specific profession, etc.
The criterion of determining such items is that people
express surprise if they come to know that you do not
possess such basic items.
Lecture # 14 (Sunday 21
ITEMS ON WHICH KHUMS IS WAJIB EVEN WHEN THEY & USED
Khums normally becomes wajib on an item when it remains
unused by its owner for one year. But there & three expenses
on which khums will become wajib even when such items & used
by the owner during the year. These &:
Israf (extravagence) expenses: If you spend money
on anything which is beyond your status in the society
where you live, then khums will become wajib on such
expenditure. Why? Because Israf is haram in Islam.
(2) Haram expenses: If you spend money on any
haram item or activity, then khums will become wajib on
(3) Business expenses on assets: These &
KHUMS ON BUSINESS EXPENSES
If you own and run a business,
and if you buy something (an asset) for use in your
business, then khums will become wajib on such items on your
khums date. For example if you buy a car, or a building or
machine or even a lamp for your business, khums is wajib on
If you hire something for your business (e.g. hire a car, a
building, a machine, or hire a person), and if you pay rent
or wages for such things, then there is no khums on such
If you have paid khums once on a business item (which you
had bought and is in use) on your khums date, then, on your
next khums date, you can get a rebate in khums calculation
due to its depreciated value. For example, if you buy a car
for business for $10,000 today, then after one year (or on
your khums date), you will pay khums on the purchase price
($10,000) of the car. If at the end of second year
(or on the next khums date), the value of the car drops to
$8,000, then you will gain a rebate of $2,000 on your
savings at your khums date, i.e., if your all business
savings comes out to be, say, $20,000, then you will pay
khums on $18,000 (i.e. $20,000 - $2,000). The same method
will apply on each subsequent khums date.
If you buy an item mainly for your personal use, and use
it also for your business, then there is no khums on
If you buy an item mainly for your business use, but you
use it occasionally for your personal use, then khums
will become wajib on such item at your khums date.
Note: Rulings on khums on business expenses & quite
detailed and & not covered fully in these
Notes: Please refer to the Risala of your Marja for
BACK TO TOP
PAYING KHUMS IN CASH OR IN KIND
If khums becomes wajib on an item, then khums should be paid
out of that item (if it is practicable). But Islamic sharia
also allows you to pay an equivalent value of it in cash as
khums. For example, if you have 5 suits of equal value
unused for the whole year, then you can give one suit as
khums to your marja or his wakeel (because marja or his
wakeel can accept both sehme sadat as well as sehme imam
portion of khums). If you have a shirt unused for one year,
then you have to pay khums on it in cash.
According to all current mujtahids, you can not pay another
item in kind of equivalent value as khums on the basis of
Ihtiate Wajib. For example if your calculated khums comes
out to be $500 in cash, then you can not give gold (worth
$500) as khums. However, you can do this by gaining
permission from your marja or his wakeel.
If khums was wajib on an item (not cash) and was not paid on
its khums date and if the value of that item (eg a house)
has since increased, then khums will be calculated on the
increased value of that item. But if the khums was wajib on
cash and was not paid on its khums date and then you used
this cash to purchase an item and the value of that item has
since increased, then you have to pay khums on the actual
value, not the increased one.
If you borrow $100 in cash from someone, then according to
sharia, you have to return $100 in cash to him on the
repayment date even if the value of cash has decreased. But
if you borrow a non-cash item or a property from some one,
then you have to return the same item or the actual value of
that item applicable on the specified date of loan
repayment. In certain cases, you have to return the highest
value of the item from the date of borrowing to the date of
In the calculation of khums on your khums date, it is
necessary to work out khums as accurately as possible on all
items on which khums has become wajib. It is possible that
you may forget including certain small items (such as unused
sajdahgah, kafan, prayer mat etc) in your khums calculation.
In order to account for khums on such items, it is advisable
to add an extra amount of khums to your final khums amount
such that you & satisfied that all wajib items have been
covered. Later on, if you remember such omitted item, whose
value is less than the extra amount of khums added, then you
need not worry. However, if you have forgotten any item of
big value, which is beyond the value of the extra amount of
khums added, then khums must be calculated separately on
OWNERSHIP OF SEHME SADAT
After receiving sehme sadat, the sadat becomes the sole
owner of sehme sadat amount and he can use it in whatever
way he deems fit. It is not allowed to attach any condition
with it if you give sehme sadat to a deserving sadat
directly (as permitted by Khui and Seestani). For example,
if a poor sadat was asking khums for buying his food, you
can not attach a condition that he must buy the food from
the khums. Same rule will apply in case of fitra.
A sadat, who has received sehme sadat, is allowed to use
this amount on his non-sadat dependents. Similarly, a
non-sadat, who has received fitra, can use this fitra on his
If, after getting permission from your Marja or his wakeel,
you decide to pay sehme sadat in kind (instead of in cash)
by setting up a small business or building a house for the
poor sadat, then the ownership of that business or property
must also be given to that sadat. It is not allowed to keep
the ownership in your name unless you have obtained specific
permission from your Marja for such ownership.
Lecture # 15 (Sunday 28
There & three methods on when to pay khums when you receive
an income or any new item:
Method 1: You pay khums immediately: When you
receive an income or any item, you & allowed to pay
khums on the whole amount or item immediately. Then you
do not have to worry about waiting for one year and
paying khums on net savings or unused item.
Method 2: You pay khums after one year: When you
receive an income or any item, then khums can be paid
after one year on the net savings of that income or on
the item if it remained unused.
Method 3: You pay khums on your selected khums
date: You fix a date of your khums calculation in a
year, and work out and pay khums on all savings and
unused items existing on that date every year. Then you
do not have to worry whether the income or the unused
items were one year old or less.
FIXING A DATE FOR KHUMS
Mujtahids differ on fixing a date of khums payment as
Ayatullah Khamenei, a person must fix one
date of khums in the year, for calculation of khums
on all savings and unused items etc existing on that
khums date. In such a case, he may have to pay khums
even on those unused items or income, which he
acquired only a few days or even a day before the
khums date. Ayatullah Khumaini's fatwa on this issue
is a bit complex, so one should refer to his
According to Ayatullah Khui and Seestani, you
have two options of fixing your date:
You fix only one date of khums in the year for
calculation of khums for all savings and unused
items etc existing on that khums date. In this case,
you may have to pay khums even on those unused items
or income, which was acquired only a few days or
even a day before your khums date.
Option 2: You
fix several dates of khums for different types of
items and income but in this option, you have to
keep a strict account of each income and each item
separately for the whole year, as you will be paying
khums regularly on each khums date of each item and
income. Remember khums payment becomes wajib one
year after acquiring the income or the item if it
Option 1 is simple to manage because you have to
worry about khums calculation only on one date, but
you & likely to pay a higher amount of khums in a
year. Option 2 is difficult to manage but you &
likely to pay less khums in a year.
Ayatullah Khui and Seestani also allow that you can
combine the two options for payment of your khums.
For example, you can fix one khums date for all your
household savings and regular monthly income, and
fix a separate date for any big income or item you
get in the year.
PAYING KHUMS IN ADVANCE
Paying khums before it has become wajib (i.e. paying khums
in advance) is not valid and is not considered khums in
Islam. Khums on an income or an item can be paid only after
you have received the income or the item. You can not pay
khums in advance on anything, which you expect to receive in
If you receive some money (or income) today, then according
to Islam, khums becomes wajib immediately, although you &
allowed to pay your khums on this money after one year from
today after deducting your lawful expenses from this money.
Thus if you wish, you can pay khums on your income or any
other item immediately you receive it and then you need not
worry about paying khums on it after one year.
EXTRA KHUMS PAID BY MISTAKE
If you have paid extra khums by mistake (due to
miscalculations or ignorance of khums rules), or if you have
paid khums by mistake on certain items on which khums was
not wajib, then you can not take your khums back or can not
adjust this extra khums in the following year khums amount.
However if the person receiving the sehme sadat knew that
the khums was not wajib on you, then you can take it back.
MORE ON ISRAF (EXTRAVAGENCE)
Israf is haram and hence khums is wajib on such spending.
How to determine if a spending is considered israf in Islam?
Israf is determined by the status (shaan) of a person in the
community where he lives and the urf (opinion of the people
in the community he lives). If majority of the people in the
community where he lives express surprise on a big
expenditure made by him (in relation to his existing
status), then this is considered israf.
Is israf allowed in spending money on good deeds? Some
examples of israf on good deeds &:
You give a huge donation in charity, which is
beyond your status,
You sell your sole home and use this money to
build a mosque,
A gift of huge value given by one momin (above
his status) to another momin, etc etc
differ if such israf type spending on good deeds is allowed
Ayatullah Khui and Seestani say that it is
allowed to do israf in good deeds (and khums is not
wajib on such spending).
Ayatullah Khumaini and Khamenei say that
israf is not allowed even in good deeds (and khums will
become wajib even on such israf spending on good things)
SOME MISCELLANEOUS RULES
If khums payment has become wajib on you and you & not in a
position to pay immediately, then it is allowed to ask
someone to pay that khums amount on your behalf (if he
agrees to do so), and then settle the amount with him later
if required. For example, the husband can pay khums on
behalf of his wife and children on a common khums date if
the wife and children provide him with all the information
of their personal savings etc. If khums has become wajib on
an item on a khums date, but you do not know its value, then
it is wajib to determine its value. If you can not determine
its value, then seek the advice of your marja or his wakeel
to determine the khums on that item.
If an item, which was of value when you got it, loses its
value and is of no value on your khums date, then there is
no khums on that item.
Lecture # 16 (Sunday 4
PAYING KHUMS ON BEHALF OF ANOTHER
Paying khums on behalf of another person is not allowed
without getting permission from that person, because khums
is an act of worship and niyyat (intention) is wajib.
However, if you get permission from the Mujtahid or his
wakeel for that person then it is valid to pay khums on that
person’s behalf (even from that person's own assets and
money) even if that person refuses to give permission. A
mujtahid (or his wakeel) has more authority in khums than
the person paying the khums. (For example, a wife can pay
khums on behalf of the husband in this way if husband does
not pay or believe in khums).
RECEIVING GIFT/DONATION FROM A PERSON
WHO DOES NOT PAY KHUMS
When a person does not pay khums on his savings or items
when khums becomes wajib, then those income or items &
considered haram (unlawful) in Islam. According to Ayatullah
Khui and Seestani, you & allowed to receive a gift or money
from a person who does not pay khums whether you know or do
not know about this fact. But according to Ayatullah
Khumaini and Khamenei, you & not allowed to receive such
gift or money if you know that khums was wajib on it and has
not been paid.
If a non-cash donation (an item) is given to a mosque or
imambargah by a person and it is known that khums was wajib
on that item and was not paid, then it is the responsibility
of the trustees or administrators of that mosque/imambargah
to get permission from the Mujtahid or his wakeel before
accepting such item. But if the donation is in cash, then it
can be accepted without permission from Mujtahid.
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KHUMS AND PARTNERSHIP IN BUSINESS
If you start a partnership in business with any shia, who
does not pay khums after one year, then according to
Ayatullah Khumaini and Khamenei, the partnership should not
be continued, and it is not allowed for you to use the whole
business earnings because such earning is not considered
halal. But according to Ayatullah Khui and Seestani, it is
allowed to continue such partnership.
If khums has been paid on your cash money, then there is no
khums in future on this cash money even if you change its
form. For example, if you have $100 on which khums has been
paid, and if you buy a suit from this money, then there is
no khums on the suit even if it remains unused for one year.
But if you have not paid khums on an item because the item
was in use (hence khums was not wajib on it) and if you
convert it into cash, then khums will become wajib on the
cash after one year if it remains unused or on whatever
remains after use. For example, if you sell your house,
which was in use, then khums will become wajib on the cash
from the sale if it remains unused for one year or on
whatever remains unused after one year. If your house was
already khums-paid, then there is no khums on the cash from
If you pay premiums to the insurance company to insure any
item (such as car, house) or to insure your life such that
you do not get the premium back at any stage in future, then
there is no khums on such paid premium.
If you pay premium to insure your life (or life of any other
person) such that the company will pay lump sum amount at
the time of death, or will pay you a lump sum amount at the
end of an agreed term, then there is no khums on the premium
paid, but, according to all four Mujtahids (Khui, Seestani,
Khumaini, Khamenei), the lump sum received will be
considered as a gift and rule of khums for gift will apply
(i.e. khums will apply on unused gift money after one year
according to Khui and Seestani, and no khums will apply
according to Khumaini and Khamenei).
KHUMS ON SUPERANNUATION (OR PROVIDENT
Superannuation is a scheme in Australia , in which an
employee contributes a certain percentage of his salary to a
fund, and his employer also adds some amount to his fund
periodically. At the time of retirement (or resignation),
the employee receives a lump sum amount of all saved money
including interest, or instead, he can get monthly pension
from this fund, or he can get a combination of both. For
khums calculation, at the time of receiving any lump sum,
you have to work out the total amount of your contribution
from your salary (i.e. employee's contribution), and then
apply the following rules.
If the scheme does not allow you to withdraw your
contributions whenever you want, then after receiving the
lump sum, khums will become wajib on any unused employee's
contribution portion after one year, and the rest of the
lump sum will be considered as a gift and rule of khums for
gift will apply.
If the scheme allows you to withdraw your contributions
anytime, then after receiving the lump sum amount, you will
have to pay khums immediately on that portion of the lump
sum, which you contributed from your salary, and the
remaining portion of lump sum will be considered as gift and
rule of khums for gift will apply.
KHUMS ON FIXED DEPOSIT
If you pay money in a fixed deposit (or in any savings
scheme), and if you & allowed to withdraw that money during
the year or on your khums date, then you have to pay khums
on that deposited money on your khums date. But if you & not
allowed to take out that money during the year, then you
will pay khums immediately upon receiving your total
contributed portion. Khums will become wajib on any
increased amount of this savings one year after you get it
if it remains unused.
KHUMS ON LOAN (QARZ)
` If you give a loan to someone, and if you can get it back
on your khums date, then you must pay khums on that loan
(even if you decide not to get it back due to laziness or
due to good terms with the borrower, etc).
` If it is not possible to get your loan back on your khums
date, then it is not wajib to pay khums on that loan on that
khums date. But then you must pay khums immediately upon
getting the loan back.
` However, if you wish, you & allowed to pay khums on your
loan on your khums date even if you can not get it back.
Lecture # 17 (Sunday 11
PAYING PAST WAJIB KHUMS FROM FUTURE
When khums becomes wajib at the end of the year on your
khums date, then khums should be paid out of the actual
savings of that year, and not from your future income
received after that khums date. However, Islam allows you to
pay your past wajib khums fully or partly out of your future
income only when you also pay khums on the khums amount paid
out of that future income. (This is a common mistake
committed in khums payment)
For example, if your net savings on your khums date of 30
June was $1000, then the khums of $200 must come out of the
same $1000. But if you delay your khums and you want to pay
that $200 khums out of the income received in July, then you
must also pay khums ($40) on that $200 immediately or on
your next khums date. Hence, if you pay khums immediately
from your July income, your total khums will be $200 + $40 =
$240. (Thus practically you have to pay 24% khums instead of
20% due to paying it from future earnings).
PAYING KHUMS WHEN YOU TAKE A LOAN
When you take a loan, then there is no khums on that loan
amount (Principal) even if it is kept unused with you for
more than a year.
If you pay loan repayment installments periodically on your
loan, then you have to pay khums on all installments paid at
the end of the year if the Principal remains unused with you
for the whole year. However if you utilize or spend the
Principal at any stage for your lawful and necessary
purpose, then there is no khums on the loan installments
paid after that stage.
PAYING KHUMS ON LOAN REPAYMENT
When you take a loan, then your loan repayments can be of
(b) periodic payments during a year.
different rules for khums on these two types.
If you take a loan (e.g. for house or car etc), and have
used the loan, then in the first year of the loan period,
you & allowed to pay your whole savings, if you wish, as
part of your yearly loan repayment and hence pay no khums on
such whole savings. But in the second year or subsequent
years of your loan period, you can not pay your whole annual
savings as part of your yearly loan repayment and hence
khums must be paid on such annual savings.
Repayments: If you make periodic (say monthly)
repayments of your loan (such as mortgage loan for house),
do you have to pay khums on such installments on your khums
date ? This will depend upon whether your loan is a
Necessity or a Non-necessity, as explained below:
If your loan is a Necessity (e.g. buying home for your own
use), then there is no khums on your periodic loan
installments paid. Even if you make additional lump sum
repayment during the year to reduce your Principal, there is
no khums on such lump sum repayments. (If the bank or lender
allows you to withdraw such additional lump sum repayments
at any stage in future, then you have to pay khums
immediately on such withdrawn amount if khums was not
If your loan is a Non-necessity (e.g. loan for buying a
second home as investment, buying a vacant plot of land, or
any loan which is not utilized in the first year of loan
e.g. taking a loan for medical operation which is due after
one year), then:
If the item/service purchased from the loan has been
consumed within first year (e.g. medical treatment
completed), then there is no khums on periodic loan
(b) (b) If the item (asset) purchased from the loan is
still existing after one year (e.g. a second home or a
vacant plot purchased), then khums will be payable on
periodic loan repayments (or any additional lump sum
In case (b)
above, if that Non-necessity item (asset) becomes a
Necessity at any time, then there is no khums on periodic
loan repayments made from that time onward (e.g. you build a
house for your own use on the vacant plot, which was
initially considered as non-necessity)
TAKING LOAN FROM A KAFIR
If a kafir is giving you a gift or a loan with his own
stated or unstated intention, then you & allowed to accept
such a gift or loan with your own unstated and different
intention. This is called the rule of Istinqaz in the
terminology of fiqh.
According to all Mujtahids, taking a loan with interest (riba)
is haram (sinful), but is such a loan batil (void) also ?
According to some Mujtahids, such a loan is batil and so you
can not use the Principal loan amount. But according to
Ayatullah Khui, Seestani, Khomeini, and Khamenei, the act of
taking such a loan is haram but the loan itself is not batil.
According to Ayatullah Khui, Seestani and Khamenei, if a
kafir bank is giving you a loan happily (even with its
condition of interest), then at the time of transaction, you
can accept it with the intention of istinqaz i.e. you &
taking the money from a kafir and with no intention of
taking the loan and with no intention of paying interest
(even though you may actually have to sign the formal
documents and may have to pay back loan with interest).
A loan from a kafir bank can be accepted with the intention
of istinqaz even if there is no extreme necessity for such a
loan (e.g. buying a second home, or buying a plot etc).
The same rule of istinqaz can be applied when borrowing and
using money from a credit card issued by a kafir bank.
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