ভূমিকা

Shiavault - a Vault of Shia Islamic Books Islamic Laws of Ayatullah Khui Khums 1760. It is obligatory to pay Khums on the following seven things: (i) Profit or gain from earning. (ii) Minerals (iii) Treasure-trove. (iv) Mingling of lawful property with unlawful property. (v) Gems obtained from the sea by diving. (vi) War booty. (vii) Land which a zimmi (an infidel living under the protection of Islamic Government) purchases from a Muslim. Profit From Earning 1761.

If a person earns something by means of trade, industry or any other profession (for example, if he earns some money by offering prayers and fasting on behalf of a dead person) and this earning of his exceeds his own annual expenses as well those of his family he should pay Khums (i.e. 1/5) of the property in accordance with the relevant orders, which will be mentioned later. 1762.

If a person comes across some property without having to work for it (for example, if someone gives him something as a gift, and that property exceeds his own annual expenses as well as those of his family he should pay Khums of the property. 1763. It is not obligatory to pay Khums of the dowry (Mehr) which a woman gets, or on the property, which a husband gets in lieu of divorcing his wife by way of khula: and the same rule applies to the property, which one inherits.

If some property is inherited from whom no inheritance was expected, the obligatory precaution is that in case the property so inherited is in excess of the annual expenses of oneself and one's family, one should pay Khums of the excess property. 1764. If a person inherits some property and knows that the person from whom he has inherited it did not pay Khums on it he (the heir) should, on the basis of obligatory precaution, pay its Khums.

However, if no Khums is payable on that property and the heir knows that the person, from whom he has inherited that property, owed some Khums, he should pay the Khums from the deceased's property. 1765. If something exceeds the annual expenses of a person on account of his having exercised frugality he should pay its Khums. 1766. If the expenses of a person are borne by some one else he should pay Khums on the entire property received by him.

**1767.**If a person endows some property as trust some particular persons (e.g. to his children) and if they do farming and plant trees with that property and earn fm it something, which exceeds their annual expenses they should pay its Khums.