If a person gives a gift to a Shi'ite (Ithna Ashariyyah)...

If a person gives a gift to a Shi'ite (Ithna Ashariyyah), from which Khums has not been paid, one fifth of it is the liability of the donor himself, and one who gets the gift is not required to pay anything. If a person acquires wealth from an unbeliever, or a person who does not believe in paying khums or does not pay Khums at all, it will not be obligatory for him, that is, the person who receives it, to pay Khums.

It is olbigatory on the merchants, the earners, the artisans, the employees and others like them, to pay Khums from whatever is in excess of their yearly expenses, when a year passes since they started earning.

This rule applies also to the preachers and the like, even if their earning is in certain parts of a year only, provided that it suffices for the most expenses of the year, and also to a person who has not pay job to earn money for his life and profits by profits government or people or makes an unexpected gain; in all these cases one should pay Khums after a year has passed since he gained, on the savings which exceeds his expenditure for that year.

Then he can calculate a year for each earning separately. A peraon 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. But if he knows that he will have no need to it till the end of the year, he should, as an obligatory precaution, pay its Khums immediately and there is no obj ect a an if adopts the solar year for the poy ment of khu ms.

If one makes a profit, but dies during the same year, his expenses till his death should be deducted fiom the profit, and Khums should be paid on the balance immediately. 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 same year, it is not obligatory on him to calculate Khums on the increased prices.

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, as a precaution for him to calculate Khums based on the increase in the price.

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 providing it exceeds his expenditure for that year.