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6. The One-Fifth Tax (Khums)

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  • Ruling 1858

    If a person’s wife is a sayyidah,20 then based on obligatory precaution he must not give his khums to her to spend it on her living expenses [that are obligatory on him to provide]. However, if it is …

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  • Ruling 1859

    If it is obligatory on a person to meet the living expenses of a sayyid or of a sayyidah who is not his wife, then based on obligatory precaution he cannot provide for her food, clothing, and other …

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  • Ruling 1860

    Khums can be given to a poor sayyid whose living expenses are obligatory on another person but who cannot, or does not, meet the living expenses of the sayyid.

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  • Ruling 1861

    The obligatory precaution is that one must not give a sayyid an amount of khums that is more than his living expenses for one year.

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  • Ruling 1862

    If there is no one entitled to receive khums in a person’s town, he can take it to another town. In fact, he can take it to another town even if there is someone entitled to receive it …

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  • Ruling 1863

    If a person takes possession of his khums by way of agency (wikālah) of a fully qualified jurist or his representative, he [is deemed to have paid his khums and] is absolved of his responsibility. Furthermore, if he …

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  • Ruling 1864

    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 …

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  • Ruling 1865

    If a person who is owed money by someone entitled to receive khums wants to calculate the amount he is owed in lieu of the khums that is payable by him, he must, based on obligatory precaution, either …

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  • Ruling 1866

    A person who must pay khums cannot make it a condition on someone entitled to receive it that he must return the amount to him.

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