Capital 33item By the grace of Allah, I withdraw khums from my income every year. However, during the years I did so I always had doubts about the calculation. What is the ruling regarding this doubt? Should I calculate all my cash this year or should I ignore the doubt? A person owns property consisting of two floors. He lives on the upper floor while giving the lower part to another person to live in. The owner takes some money from that person in the form of a loan and does not charge the tenant at all. Would this borrowed amount be liable to khums? Last year the Hajj Travel Agency purchased my equipment needed for the caravan of Hajj. I received the sale money this summer which is equal to 214,000 tumans. On top of that, during the previous year, I acquired a further 80,000 tumans. It must be pointed out that I have specified a fixed date for my khums year and that I always take khums out on my surplus possessions. Furthermore, I needed the equipment in question during the Hajj days when I was in charge of administering the pilgrims’ caravan. Is it necessary for me now to pay khums on the sale money, after taking into account that the price has increased considerably, or to pay the khums only on the difference in the value? An individual specifies a separate date of the khums year for each and every single income he makes. Is he allowed to pay the khums of some profit whose year has ended from the profit whose year has not ended? And what if he is certain that these profits will remain untouched till the end of the year, i.e. not being used for his annual expenditure? A person goes through a difficult time and imposes the same thing upon his family to save some money or acquires a loan to solve his living problems. At end of the year, the saved or loaned money is left over, does khums apply to it or not? My wife and I work at the ministry of education and she regularly gives me her monthly salary as a gift. I have spent an amount to buy shares of a farming cooperative of the department of education employees, of which I am a member. I do not remember whether that amount was from my own salary or from my wife’s. As the savings of my wife’s salary at the end of my khums year are less than the total amount of her yearly earnings, is the amount mentioned liable to khums? A cooperative of employees in the department of education was founded in 1986. The company’s capital was formed with the shares of a number of employees and each paid an amount of 100 tumans. Initially, the company’s capital was small. But presently, due to the increase in the number of members, the company’s (working) capital has reached 18 million tumans in addition to the vehicles owned by the cooperative. The company’s net profits are divided proportionally among the shareholders. Every shareholder can easily withdraw his share and settle his account with the cooperative. Since the khums of the capital and dividends has not been paid till now, as the president of the management committee, may I pay the khums pertaining to the company’s account? Does it require the approval of the shareholders? Three brothers purchased a house consisting of three floors. They live in one of the floors while the other two floors are rented. Are the two rented floors subject to khums or not? Are these floors considered as part of their annual expenditure? Are sayyids’ and Imam’s shares of khums applicable to the children’s income? We require a big budget in order to undertake development projects, and it is difficult to pay the entire cost all at once. Therefore, we have established a development fund and make monthly deposits in this fund. After collecting the capital, we spend it on these projects. Is khums applicable to this saved amount? Two years ago I purchased a piece of land to build a house. If I save some money from my daily expenditures to build my house, then would khums apply to this amount at the end of the year? I want to get married. I have invested some money in the university to bring a profit. Is there any way to make muṣālaḥah on its khums? I rented a house for which I paid a deposit called rahn. Am I liable to khums on the rahn money after the elapse of one year? An individual does not have a yearly account for khums and now he wants to pay khums and have a yearly account. He has been in debt from the time of his marriage up to now. How should he account for the khums? An employee’s end of khums year coincides with the end of the 12th month. Each year they receive their last salary nearly 5 days before the end that month and spend it in the 1st month of the next year. Is it subject to khums? 123