Similarly if a tree bears fruit...

Similarly if a tree bears fruit, or a sheep which is kept for its meat becomes fat he should pay Khums on their excess. If a person establishes a garden with a money, on which Khums has been paid or is not entitled to Khums, 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 saplings grown or which are planted, and dry twigs which could be cut and used and the increase in the price of graden.

But, if his intention is to sell thefrut the fruit of trees and benefit from its value, paying the Khums of the excesss of the price is not obligatory, but he should pay Khums on rest. If a person plants willow, plane tree and other trees like them, he should pay Khums on their growth every year. And similarly, if the panches of the trees which are cut every year, makes his income exceed his expenditure for the year, he should pay his Khums.

If a person has a few kinds of trade, for example, he trades both sugar and rice, if they are all considered as one business in gains and expenditures, benefits and losses etc., he should pay Khums at the end of the year from what exceeds his expenses. And if he makes a profit in one source and sustains loss in another, he can offset his loss of one with the profit of the other.

But if he has two different businesses, like, if he is engaged in trade as well as farming or has two businesses considered as one but their accounts of benefits and expenditures are apart, he cannot, as an obligatory precaution, offest the loss in one with the profit made from the other.

A person can deduct from his profit, the expenditure which he incurs in making profit, like, on pokerage and transportation or losses occured in his instruments or equipments, and it is not necessary to pay Khums on that amount. No Khums is payable on what one spends his profit during the year on food, dress, furniture, purchase of house, marriage of son, dowry of daughter, Ziyarah etc., provided that it is not beyond his status.

Whatever a person spends on Nadhr (vow) and Kaffarah is a part of his annual expenditure. Similarly, what he gives away as a gift or a prize is included in his annual expenditure, provided it is not beyond his status.