That money is considered taken from the expenses of the year...

That money is considered taken from the expenses of the year and there is no Khums upon it in that year nor the successive years. Issue 626: There is no Khums on capital which is needed and it is not possible to conduct his life in a suitable manner with less than it. Meaning that it is permissible to take from the proceeds of this year and coming years and make it a liability of his capital.

However, when paying Khums brings no harm to him and his work, it is obligatory that he give its Khums whether the capital is the capital of business or agricultural land or a property or real estate or a tool of work (like a car). Issue 627: It is not permitted (for a person) to disburse his property as long as Khums has not been paid upon it, the intention alone of paying the Khums does not suffice.

Likewise, it is not permitted to assume (the amount) of Khums in his responsibility and disburse the property. If he has disbursed it, it is forbidden in reality.

If that property is ruined, it is obligatory to pay its Khums Issue 628: He who is obligated to pay an amount of Khums, when the Religious Jurist settles (on the amount of the payment by accepting the payment and returning it to the payee as a loan) and gives permission to utilize this property (of course, with due attention paid to the interest of the needy). If after that, he acquires some benefit and profit from that property, it belongs to him.

Issue 629: Whenever, a young child has a profit and it exceeds his yearly expenses, it is obligatory upon him to pay its Khums after becoming mature (Baaligh), according to obligatory precaution. 2) Minerals Issue 630: The Khums on something which are produced by a mineral such as: gold, silver, lead, iron, copper, coal, petroleum, sulfur, turquoise, salt, minerals and types of metals, the obligatory precaution of that it does not have to be a specific portion in that (mineral).

Meaning that whatever mineral is extracted, be it small or large, Khums is given. Issue 631: Gypsum, lime, red clay and whatever is similar to those which the title of a mineral can be applied upon, Khums is obligatory for it. Likewise, (it is obligatory on) various types of stones.

Issue 632: Khums is obligatory on minerals whether it be in the ground or above the ground, whether in privately owned lands or lands without an owner, whether the Muslim or the non-Muslim extracts it, or whether (the one extracting it) is mature (Baaligh) or immature.