Khums

According to the fatwas of the Grand Religious Authorities: Shaheed Ayatollah Sayyed Ali Khamenei, Ayatollah Sistani, and Ayatollah Makarem Shirazi (may Allah prolong their blessings):

Fatāwā presented without citing a differing opinion or a specific reference are the common rulings shared by all of the three respected Marāji‘. In cases where the ruling of one Marjaʿ differs from that of the other two, it is indicated in a footnote under the same number, mentioning the Marjaʿ by name.Bottom of Form

Khums on Gifts, Awards, and Eidi (Festive Gifts)

A gift, award, or eidi is not subject to khums, although as a recommended precaution, if any of it remains in excess of one’s annual living expenses at the end of the khums year, it is better to pay its khums.

Ayatollah Sistani: Profits and income earned through trade, industry, acquisition, or any other form of earnings, as well as property acquired without earning it—such as gifts, bequests, or property given or donated to a person—are subject to khums if they remain in excess of the person’s annual living expenses at the end of the khums year.

Ayatollah Makarem Shirazi: Based on obligatory precaution (iḥtiyāṭ wājib), gifts, grants (hibah), and similar property are subject to khums if they remain until the end of the khums year.

Khums on Financial Support (Nafaqah)

Question 1: Is financial support (nafaqah) received from a relative, such as one’s father or brother, considered a gift (hibah)?

Answer: Whether it is regarded as a gift (hibah) depends on the intention of the person providing the financial support.

Question 2: If the person providing the financial support has not paid the khums on his wealth, is the recipient required to pay khums on what he receives?

Answer: As long as the recipient is not certain that the money given to him is itself subject to khums, he is not required to pay khums on it.

Khums on Inheritance and Mahr (Dowry)

1. Inheritances, and the proceeds from selling inherited property, are not subject to khums, even if the property’s value has increased, unless it was retained for the purpose of trade and capital appreciation.
2. A woman’s mahr (dowry) is not subject to khums. There is no difference in this ruling whether the mahr is payable immediately or deferred, or whether it consists of cash or property.

Khums on Bank Loans and Borrowed Money

The principal amount of a loan is not subject to khums. However, if the loan is repaid in instalments from business income (or annual earnings), then the portion of the loan whose instalments have been paid from that income by the end of the khums year becomes subject to khums.

Khums on Insurance Compensation

Money paid by an insurance company as compensation for a loss suffered by the insured is not subject to khums.

Ayatollah Sistani: Amounts paid by an insurance company to the policyholder according to the terms of the insurance contract are treated in the same way as government subsidies.

Accordingly, if any of this money remains unused for one’s living expenses by the end of the khums year, the remaining balance is subject to khums.

Ayatollah Makarem Shirazi: Compensation paid by an insurance company for agricultural losses is subject to khums if any of it remains until the end of the khums year.

Khums on Savings

Question: Is khums payable on money that is gradually saved for the purchase of a house or other essential living needs?

Answer (Ayatollah Khamenei): If, considering a person’s financial circumstances, purchasing essential living needs depends on saving part of that year’s income, and the person intends to use those savings in the near future (for example, within the next two or three months) to purchase those necessities, then no khums is due on those savings.

Ayatollah Sistani: Any part of a person’s annual income that remains until the end of the khums year is subject to khums, even if it has been set aside for purchasing a house or essential household items.

Ayatollah Makarem Shirazi: If, according to common practice (‘urf), it is not possible to acquire a necessary house without gradually saving money, one may act in accordance with the specific rulings mentioned in his published fatwas or obtain permission from the Islamic legal authority (Hakim al-Shar’).

Khums on Household Furnishings

Household items whose substance remains in use, such as carpets, furniture, and similar durable goods, are not subject to khums once acquired for normal living needs.

However, consumable household necessities—such as rice, cooking oil, and similar items—are subject to khums if any surplus remains at the end of the khums year.

Hand-to-Hand Settlement (Dastgardān) and Musālaḥah (Settlement)

Question: What is the ruling for people who are liable to pay khums but have not done so, and who are currently unable to pay it or would face severe hardship if they did?

Answer (Ayatollah Khamenei): The mere inability or difficulty in paying khums does not discharge one’s liability or remove the obligation. Rather, paying it remains obligatory to the extent of one’s ability.

Such individuals may perform dastgardān (a hand-to-hand settlement of the debt) with the Guardian of Khums (Wali al-Amr) or his authorized representative, and then repay the agreed amount gradually according to their financial ability and over an appropriate period of time.

Ayatollah Makarem Shirazi: If paying the entire khums at once would cause undue hardship, the person may, with the permission of his office, pay it in instalments.