If a person purchases something with money on which khums has not been paid for a year [as a non-specified undertaking, which is explained in the first footnote pertaining to Ruling 807], and if its price increases, then in the event that he did not intend to buy the item as an investment and to sell it when its price increases – for example, he purchases land for farming [rather than to sell it once its price increases] – he must pay khums on the purchase price.
However, if, for example, he gives the seller the actual money on which khums has not been paid and tells him that he is purchasing the item with that money,[10] he must pay khums on the current value of the item.