And there is no harm if one adopts the solar year for the payment of Khums.

And there is no harm if one adopts the solar year for the payment of Khums. 1776. If a person, who is a merchant or tradesman etc., fixes the period of one year for payment of khums and earns profit but dies during the year, his expenses till his death should be deducted from the property and Khums should be paid on the balance. 1777.

If the price of the commodity, which one purchases for the purpose of business, goes up and he does not sell it, and its price falls during the year, it is not obligatory on him to pay Khums to the extent the price went up. 1778.

If the price of a commodity, which a person purchases for the purpose of business goes up, and he doesn't sell it till after the end of the year with the hope that the price will raise more and then the price falls, it is obligatory for him to pay Khums to the extent the price of the commodity went up. 1779.

If a person possesses some property other than merchandise on which Khums has been paid by him or on which no Khums is payable, for example, if he has purchased something to spend and its price increases and he sells it, he should pay Khums on it to the extent its price has increased. Similarly if for example he purchases a tree which bears fruit or a sheep which becomes fat, and in case his object in maintaining them to earn profit he should pay its Khums to the extent their price has increased.

Rather. even if it was not his object to profit he should pay Khums on them. 1780. If a person establishes a garden with the intention of selling it, after its price goes up, he should pay Khums on the fruit, the growth of the trees and the increase in the price of the garden. However, if his intention is to sell the fruit of the trees and to make use of the price of the same, he should pay khums only on the fruit and the growth of the trees. 1781.

If a person plants willow, plane tree and other trees like them, he should pay Khums on their growth every year. And similarly if, for example, he makes profit from the branches of the trees which are cut every year and the price of these branch alone, or the same added with other profits made by him, makes his income exceed his expenditure for the year he should pay its Khums at the end of each year. 1782.

If a person has a few sources of income, for example, if he receives rent for his property and is also engaged in trade, he should pay Khums at the end of the year on what exceeds his expenses.