If the property that a poor person (faqīr) has received from obligatory charitable payments (ṣadaqah) – such as recompense (kaffārah) and radd al‑maẓālim[3] – or, if he has received it from recommended (mustaḥabb) ṣadaqah, and if the property exceeds his living expenses for the year or he acquires profit from it – for example, he acquires fruit from a tree that was given to him – and the profit exceeds his living expenses for the year, then based on obligatory precaution, he must pay khums on it.
However, if he receives some property as khums or alms tax (zakat), being someone entitled (mustaḥiqq) to receive it, then it is not necessary for him to pay khums on the property itself; but if the profit that accrues from it exceeds his living expenses for the year, then the profit is liable for khums.