And if he makes profit in one field...

And if he makes profit in one field, and sustains loss in the other, he should, on the basis of recommended precaution pay Khums on the profit made by him. However, if he has two different professions, for example, if he is engaged in trade as well as farming, he cannot; on the basis of obligatory precaution, make up the loss from one side from the profit made from the other. 1783. A person can deduct from his profit the expenditure which he incurs in making profit (e.g.

on brokerage and porterage) and it is not necessary to pay Khums on that amount. 1784. No Khums is payable on what a person spends out of the profit made from…