ভূমিকা
Shiavault - a Vault of Shia Islamic Books A Summary of Rulings The Rules of Khums Seven instances of khums Issue 612: Khums is obligatory in seven things: The benefits of earnings and labor 2) Minerals 3) Treasures 4) Lawful wealth mixed with unlawful wealth 5) Valuables obtained from the sea by diving 6) Spoils of war 7) Lands which non-Muslims (Zhimmi) have purchased from Muslims (according to obligatory precaution). The rules of these will be given explanations in the upcoming issues.
Issue 614: There are no differences between the types of earnings and profits. However, when someone takes a sum of money as a loan from another person, there is no Khums (obligatory) on it. Likewise, there is no Khums on properties that are inherited except when it is known that the deceased did not give Khums (on that property) or that he was liable for Khums on property other than what was inherited.
Issue 615: When someone was given something and it was in excess of his expenses for the year, the obligatory precaution is that he pays Khums. Likewise, if an inheritance is received from a distant relative and he was not informed (of the inheritance) and it had not occurred to him that he would inherit from (the relative), in this situation the obligatory precaution is also to pay Khums on that inheritance. Issue 616: Whenever a property is endowed to specific individuals.
For example, if a property was endowed to one's own son(s) and if that property has benefits and excess over the expenses of the year, Khums is obligatory upon it. Issue 617: There is no Khums on that which the person deserving (Mustahiqq) of Khums receives as Khums or Zakah although it exceeds his yearly expenses due to specific reasons. However, when the profit of the property which reaches him by this means exceeds his yearly expenses, it is obligatory that he give Khums.
For example, the yield of a tree is given as Khums and its fruit exceeds his yearly needs.