And if a person who is not earning...

And if a person who is not earning, makes an unexpected gain, he should pay Khums after a year has passed since he gained, on the savings which exceeds his expenditure for that year. Issue 1775: A person can pay Khums as and when he earns a profit during a year, and it is also permissible to delay payment of Khums till the end of the year. And there is no objection if one adopts the solar year for the payment of Khums.

Issue 1776: If a merchant or an earner fixes a year for payment of Khums, and makes a profit, but dies during the same year, his expenses till his death should be deducted from the profit, and Khums should be paid on the balance. Issue 1777: If the price of a commodity one purchases for the purpose of business shoots up, and he does not sell it, and its price falls during the year, it is not obligatory on him to calculate Khums on the increased prices.

Issue 1778: * If the price of a commodity which a person purchases for the purpose of business shoots up, and he does not sell it till after the end of the year, expecting that the price will rise, and then the price falls, it is obligatory for him to calculate Khums based on the increase in the price. Issue 1779: * If a person possesses some goods other than merchandise, from which Khums has been paid by him, if its price shoots up, and he sells it, he will pay Khums on the excess gained.

Similarly if, the tree which he has purchased bears fruit, or a sheep which becomes fat , and if his object in maintaining them was to earn profit, he should pay Khums from the price increase. In fact, even if it was not his object to earn profit, he should pay Khums on them. Issue 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.

But, if his intention is to sell the fruit of the trees and benefit from its value, he should pay Khums on the fruit only. Issue 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 he makes profit from the branches of the trees which are cut every year, and the price of these branches alone, or the same added with other profits made by him, makes his income exceed his expenditure for the year, he should pay his Khums at the end of each year.