Khums, Gift, Present, Bank Prize, Dowry, and Inheritance
Q 847: Are gifts and ‘īd presents subject to khums?
A: Khums does not apply to gifts or ‘īd presents, although it is a caution to pay khums on their remainder after the annual expenditure.
Q 848: Is khums applicable to the prizes given by the banks and ribā-free loan institutions to their customers?
A: Khums is not obligatory for prizes and gift.
Q 849: Does khums apply to the excess over annual expenses remaining out of the sums of money paid by the Martyrs’ Foundation to a martyr’s family?
A: Khums is not obligatory for gifts given to the honored families of the martyrs by the Martyrs’ Foundation.
Q 850: Is the maintenance that is paid to a person by his father, brother, or a relative, considered a gift or not? If the donor has never paid khums on his assets, is it obligatory for the receiver to pay khums for the maintenance he receives from the donor?
A: The application of the terms ‘gift’ and ‘present’ depends on the donor’s intention, and as long as the receiver is not certain whether the money given to him is subject to khums, he is not required to pay its khums.
Q 851: I have given my daughter a residential flat as a trousseau. Is this flat subject to khums?
A: You do not have to pay khums on the flat you gave to your daughter as a gift provided it is normally considered proportionate to your status and it is done during your khums year.
Q 852: Is it permissible for a person to give money to his wife as a gift before the end of his khums year while knowing that his wife will save the money in order to buy a house in the future or to buy them some necessities of life?
A: He is allowed to do so, and he is not required to pay khums on the gift he gives to his wife provided the amount is normally proportionate to his social status and that of people like him, he has really given it to her as a gift and not for the purpose of evading of khums.
Q 853: In order to evade payment of khums on their assets, a husband and wife give each other their annual income as gifts prior to the end of their khums year. Please explain the rule concerning their liability to khums.
A: They are not exempted from the obligatory khums by this type of gift which is a formality and intended to evade giving khums.
Q 854: A person deposited an amount with a Hajj travel agency in order to perform mustaḥabb Hajj, but he died before he could visit the House of Allah, the Exalted. What is the ruling concerning this money? Is it obligatory to spend it for performance of Hajj on his behalf? Is it subject to khums?
A: The value of the Hajj travel document obtained in exchange for the money deposited in the account of the Hajj agency is considered part of his inheritance. It is not obligatory to spend it on performing Hajj on his behalf if Hajj was not obligatory for him or he had not made a will in this regard. Regarding its Khums, if it has not been paid, paying it is obligatory in the given case.
Q 855: An orchard belonging to someone was transferred to his son as a gift or by the way of inheritance. At that time it was not of much value, but its present market value is much greater than its previous value. Is the excess amount resulting from the price increase subject to khums?
A: Inheritance and gifts are not subject to khums, nor the money earned from their sale, even if their value increases, unless they have been kept for trading purposes or for the increase in their value.
Q 856: An insurance company owes me an amount in lieu of medical expenses, and I will receive it one of these days. Is it subject to khums?
A: It is not subject to Khums.
Q 857: Is khums applicable to the money that I have saved from my monthly salary to purchase things for my wedding in the future?
A: If you have saved the very money you received as your monthly salary income, you must pay its khums at the end of the khums year unless you want to buy necessary items for your wedding in the near future and you will not be able to buy needed things if you pay the khums.
Q 858: It is mentioned in the book Taḥrīr al-Wasīlah that a woman’s dowry is not subject to khums, but it does not specify whether it is for a dowry that is paid at the time of marriage or deferred. Please explain the matter.
A: In this case, there is no difference between due and deferred dowry, or between cash and commodities.
Q 859: The government gives things as ‘īd gifts to employees some of which remain unused until the year’s end. Although employees’ ‘īd gifts are not subject to khums, as we make partial payment for theses things, it implies that it is not fully a gift but something bought at a reduced price. Should we pay khums for the amount we have paid for it or should we calculate its total worth on the basis of its market value to pay its khums? Or is it not subject to khums at all because it is an ‘īd gift?
A: In the given case, since the government had really given a portion of the things to the employees for free and took money for the other portion, it is obligatory to pay one fifth of the remaining things — in proportion to the paid portion — as khums or pay twenty percent of its actual value.
Q 860: While he was alive, a person recorded in his diary the amount of khums he owed and he was determined to pay it. After his death, his entire family, with the exception of one daughter, refused to pay the due khums, and they are using the estate for their own use and the deceased’s expenses, as well as other things. Please explain your opinion regarding the following matters:
i. What is the rule concerning the right of the son-in-law or one of the heirs to use the deceased’s movable and immovable assets?
ii. Is it permissible for his son-in-law or any of the heirs to eat food at the house of the deceased?
iii. What is the rule regarding the money spent and food eaten by the said persons previously?
A: If the deceased has provided in the will that a part of his property is to be paid for khums or the heirs are certain that the deceased owed an amount of khums, they are not permitted to use the estate unless they carry out the deceased’s will or pay the khums he owed. Their use of the estate before fulfilling the will or paying off his debts in proportion to the amount of the will or debt is considered usurpation and they are liable in regard to their past use.
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