Khums is not liable on the dowry (mahr) that a wife receives, nor on the property that a husband receives in exchange for a khulʿ divorce,[1] nor on religious blood money (diyah) that one receives, whether that be blood money for a limb or for a life (i.e. for someone who has been killed). The same applies to the inheritance that one receives in accordance with those laws of inheritance that are considered valid.
Therefore, if a Shia Muslim inherits property in another way, such as by taʿṣīb,[2] then the property is considered a gain and khums must be paid on it. Similarly, if a person inherits from an unexpected source that is neither from his father nor his son, then based on obligatory precaution (al‑iḥtiyāṭ al‑wājib), he must pay khums on the inheritance if it exceeds his living expenses for the year.
Ruling 1772.* If a person inherits some property and knows that the person from whom he inherited it did not pay khums on it, he must pay khums on it. Similarly, if the property itself is not liable for khums but the heir knows that the person he inherited it from owed some khums, he must pay khums on it from the deceased’s estate.
However, in both cases, if the person from whom he inherited it did not believe in paying khums, or never paid it, and neither stipulated in his will that it be paid from his estate, then it is not necessary for the heir to pay the khums owed by the deceased.