It is not permitted for one to calculate an item as having a higher price than it actually does and then give it in lieu of khums. And as stated in Ruling 1805, it is problematic [i.e. based on obligatory precaution, one must not] give something else in lieu of khums – apart from money – except with authorisation from a fully qualified jurist or his agent.
Ruling 1865.* If a person is owed money by a sayyid who is entitled to receive the portion for sayyids, and the person who is owed wants to calculate the amount he is owed in lieu of the portion for sayyids that he is liable to pay, he must, based on obligatory precaution, first obtain permission from a fully qualified jurist, or he must give the portion for sayyids to the sayyid indebted to him who after that returns it to him in lieu of the money he owes him.
Alternatively, the person who is owed the money can become an agent for the sayyid and take possession of it on his behalf as payment in lieu of what he is owed. As for the portion for the Imam (ʿA), if someone is owed money by a poor person, he cannot calculate the amount he is owed in lieu of the blessed portion for the Imam (ʿA) even if that poor person is unable to repay his debt.
However, if the person who owes the money is entitled to receive the portion for the Imam (ʿA), leaving aside the fact that he owes money, then it is possible to give him the portion for the Imam (ʿA) while observing what was mentioned in Ruling 1851, and he can repay his debt with that money.