Loan, Monthly Salary, Insurance, and Retirement Pension 14item Some years ago I acquired a bank loan and deposited it in my account for one year. I could not make use of the loan, but I had to pay its monthly installments. Is this loan subject to khums? Last year I borrowed some money with which I bought land, anticipating that its value would increase and planning to sell it along with my present house to be able to solve my housing problem in the future. Now, at the end of my khums year, can I exclude that loan from the last year’s income to which khums is applicable? Are those who receive retirement pensions required to pay khums on their monthly salaries received throughout the year? Are the books bought by a student subject to khums if he does not have any source of income and buys them with his father’s money or with a loan given to him by the university? And what if his father has not paid khums on the money used to purchase the books? A loan is acquired for performing hajj al-tamattu‘, should its khums be paid before using the balance for Hajj? I have paid an amount of money to a housing foundation over a period of five years for the purpose of purchasing a piece of land to build a house for myself. However, till now no step has been taken to deliver the land, and so I want to withdraw my money from the foundation. I obtained a part of that money on loan, another part came from the sale of the house carpet, and the rest from the salary of my wife, who is a teacher. Please respond to the following questions: i. If I get the money back and spend it exclusively for buying land or a house, would it be subject to khums? ii. How much khums should I pay? I have an outstanding debt on the house and I will remain indebted for 12 years, please enlighten me in regard to my liability to khums, i.e. is this debt to be subtracted from the gain of the year? Is money paid by insurance companies to the insured as a result of loss or injury subject to khums? Is it obligatory for employees having a surplus remaining over their annual expenses to pay khums, considering that they owe money which is due or should be paid in installments? For renting a house, people usually give a sum of money in advance. If this money is obtained from one’s earnings and remains with the house owner for several years, is it obligatory to pay its khums immediately after receiving it? And What if one wants to rent another house with this very money? If a person borrows an amount of money and is not able to pay off the loan before the end of year, should the lender or the borrower pay its khums? Some years ago I acquired a bank loan and deposited it in my account for one year. I could not make use of the loan, but I had to pay its monthly installments. Is this loan subject to khums? I borrowed from a bank an amount of money whose due date is after my khums year. I am apprehensive that if I do not pay it off this year, I will not be able to do it next year. What is my obligation in regard to paying khums at the end of khums year? Is the amount left after a person’s annual expense liable to khums if he is in debt at the year’s end and has the opportunity to pay off the debt in several years?