Issue 618...

Issue 618: The beginning of the year specified for Khums for everyone is from the start of people receiving earnings. Meaning, when a person begins a business or earning or manufacturing or agriculture other than these, the time the first earnings reach him it is the beginning of his Khums year. He is not able to advance or postpone that (date) intentionally.

If he desires to advance the beginning of the year, its method is to establish his yearly calculation before the appointed time and to pay his Khums. Then, that time is the beginning of his Khums year. Issue 619: It is permissible for people to pay Khums on profits which they obtain during the year (meaning, at the time when the profit comes to them). However, it is permitted to delay the payment of Khums until the end of the year so that one can take his probable expenses from it.

Issue 620: It is permitted to make the standard for the Khums year to be the solar year or the lunar (Hijri) year. Issue 621: It is not obligatory for he who does not exceed his yearly expenses to specify the beginning of the year for Khums. Issue 622: There is no Khums on the expenses of the year and expenditures.

Meaning, that which people spend during the year for food, clothing, residence, home furnishings, marriage, marriage preparations, the obligatory and recommended Ziyaarah, gratuities, gifts, accommodations and things which are similar to that, there is no Khums upon it with the condition that there was no extravagance in this matter. The Khums is only on what is in excess of that. Issue 623: It is customary in many families to establish marriage arrangements in stages.

If a number of years pass, the Khums is obligatory except that the marriage preparations are held in a particular country so that this is not a defect for which the family is to be blamed or it is commonly deemed as the responsibility of (the girl's) father, then, there is no Khums in this situation. Issue 624: All properties on which the Khums has been taken once, payment of Khums another time is not connected to it, except if it incurs growth or it increases in value.

Issue 625: There is no Khums on expenditures for the pilgrimage (Hajj) and the recommended (Mustahabb) Ziyaaraat when the expenditures were taken from the same year as we have said. If someone is compelled to register his name for pilgrimage and pays money for that (and awaits his turn or his name is selected for Hajj by lottery.