If the provisions that a person purchases from his profit of the year are surplus to his needs at the end of the year, he must pay khums on them. In the event that he wants to pay its monetary value instead, then, if it has increased since the time he bought the provisions, he must calculate the khums based on the price at the end of the year.
Ruling 1798.* If before paying khums a person purchases household furniture with the profit earned by him and uses the items before the end of his khums year, it is not necessary for him to pay khums on the items if they are no longer needed after the year end. Similarly, the items are not liable for khums if they are not needed during the year, provided that they are things that are usually kept aside for future years, such as winter and summer clothes.
Apart from these types of items, if they are not needed at all during the year, the obligatory precaution is that one must pay khums on them. As for the jewellery of a woman who no longer uses them for adornment, it is not liable for khums.