Ayatullah Sistani

1. If someone buys a house for first time with cash, within Khums year and was in need of the house does not has to pay khums.

2. If he buys a house with money that he did not pay khums on it and the khums year has passed, he must pay khums on it.

(i) If he buys a house with a loan and pays the installments with the amount that he already has paid it’s khums (No Khums)

(ii) If he buys a house with a loan and the installments are left, if he is in need of that house and he paid the installments within the khumsi year, he does not have to pay khums.

(iii) If you bought the house with loan with the intention of trading, now whatever amount of the loan’s installments you have paid you only have to pay khums of that amount when Khums year passes.

3. If you buy a car or scooter if it is for personal needs has no Khums.

(i) If you have purchased with the intention of trading, you are not in need of vehicle, bought cash, year of khums have passed, need to pay it’s khums.

(ii) If you bought the vehicle with the intention of trading, you are not in need of the vehicle, now whatever amount of the loan’s installments you have paid, you have to pay khums when Khums year passes.

4. Land purchased with the intention of farming trade with the amount collected from the profit within the year and the year has passed, has to pay Khums.

(i) If the land was for the construction of personal needs of the house and it was bought from the interest profit of the trade in the middle of the year (No khums)

5. If the amount saved for daughter’s dowry, if deposited in the Depute Bank provided that the amount saved is not beyond his status, If it was deposited in the middle of the earning year has no khums.

(i) If the dowry was purchased with the amount on which khums was already due, and it was after the khums year, Has Khums. ( Ref: Islamic Law Istifta: No 861)

6. If gold & jewelry were bought for beauty within the year of Khums and was not beyond his status, has no khums.

(i) If it was for trading and profit and the year khums passes then has Khums.

7. If someone has saving for Hajj with the intention of obligatory Hajj, after one year and if other ways are not possible to go for Hajj has no khums.

(i) If he saves from the income of previous years and it is possible to go to Hajj by other means (i.e. if other than the authority of the government is possible), then Khums will be imposed

8. No khums on inherited personal property and money.

(i) If the property is sold and traded and the interest is earned or if the deceased did not paid khums before they pass away, then khums will be levied on this inherited property.

9. If the gift is according to his status, he does not have to pay khums.

(i) If the gift was beyond his status, has not spent within the year of khums, then he has to pay khums.

10. Khums is not liable on the dowry (mahr) that a wife receives, and the money that a woman gets from divorce, and the money that is given as a Khul’a divorce or from the cutting of body parts or bloodshed as a compensation for murder.

11. If the retirement money deposited in the account of the government, with the permission of the owner of the money, no Khums is payable on it.

(i) If the government deposits the retirement amount in its account with the intention of loan and later wants to pay it to the retired person, Khums can be paid every month as much as the amount deducted or after receiving the entire amount.

12. The expenses incurred during the year.