Use of Khums
1843. Khums should be divided into two parts Sayyids* are "titled to get one part of it and it should be given to a sayyid who is indigent or an orphan or who has become penniless while travelling. The second part belongs to the holy Imam and during the present time it should be given to a fully qualified mujtahid or spent for such purposes as may be confirmed by that mujtahid. In case, however, a person gives the share of the holy Imam to a mujtahid whom he does not follow he should, on the basis of obligatory precaution, obtain permission in this behalf from the mujtahid whom he follows and such a permission will be accorded only when he knows that both the mujtahids spend the share of the holy Imam in one and the same manner. * The descendant of the Holy Imams.
1844. An orphan sayyid to whom Khums is given should be indigent. However, Khums can be given to a sayyid who becomes penniless although in his home town he may not be indigent.
1845. If the journey of a sayyid, who becomes penniless while journeying, is sinful he should not, on the basis of obligatory precaution, be given Khums.
1846. Khums on be given to a sayyid, who is not just but it should not be given to a sayyid who is not ithna 'Ashari
1847. Khums should not be given to a sayyid if he is sinful and the property given to him by way of Khums helps him in indulging in sins And it is better not to give. Khums even to a sayyid who takes liquor or does not offer his prayers or commits ' sins openly although giving of Khums may not assist him in committing sins.
1848. If B person says that he is a sayyid Khums should be given to him only when two just (Aadil) persons confirm that he is a sayyid or if he is so well known among the people. (as sayyid) one should become sure and satisfied about his being a sayyid.
1849. Khums can be given to a person who is Known as sayyid in his home city, although one may not be certain or satisfied about his being a sayyid.
1850. If the wife of a person is a sayyidah, he should not, on the basis of obligatory precaution, give Khums to her, so that she may meet her own expenses with it. However, if it is obligatory for the woman to meet the expenses of others, and she cannot meet them, it is permissible for the husband to give Khums to her, so that she may meet their expenses, and the position is the same if Khums is given to her so that she may use it on her nonobligatory expenses (that is, she should not be given Khums for this purpose).
1851. If it is obligatory on a person to meet the expenses of a sayyid or a sayyidah, who is not his wife, he cannot, on the basis of obligatory precaution, give him/her food, dress and other obligatory subsistence out of Khums However, there is no harm if he gives him/her a part of Khums to meet expenses other than obligatory subsistence.
1852. If it is obligatory on a person to maintain an indigent sayyid. but he cannot meet his expenses, or can meet them but does not want to do so. Khums can be given to that sayyid
1853. The obligatory precaution is that a needy sayyid may not be given Khums in excess of his expenses for a year.
1854. If there is no deserving sayyid in the hometown of a person and he is certain, or satisfied that no such person is available in future also. or if it is not possible to look after Khums till the availability of a deserving person, he should take the Khums to another town, and give it to the deserving persons there, and he can deduct the expenses of taking the Khums there. And in ease he is negligent in looking after Khums, and it is lost, he should make compensation for it, but if he has not been negligent, it is not obligatory on him to pay anything.
1855. If there is no deserving person in the hometown of a person and he is certain or satisfied that such a person will be found in future and it may also be possible to look after khums till the availability of a deserving person, the person concerned can take it to another town, and if he is not negligent in looking after it, and it is lost, it is not necessary for him to give anything. He cannot, however, deduct from Khums the expenses of carrying it to the other city.
1856. Even if a deserving person is available in the home town of a person, he can carry Khums to another town and give . it to a deserving person. However, he himself should bear the expenses of taking Khums to the other town and in case Khums is lost, he is responsible for it, although he may not have been negligent in looking after it.
1857. If a person takes Khums to another town in compliance with the orders of the Religious Head and it is lost, it is not necessary for him to pay Khums again. And the position is the same if he gives the Khums to the agent by the Religious Head to receive Khums. and he (the agent takes it from that town to ,other town, and this movement the Khums is lost (That is, it J not necessary for the Khums payer to give Khums again).
1858. It is not permissible that the price of a commodity is raised higher than its actual price and it is given as Khums. And as stated in Article 1797 it is difficult that paying Khums in the shape of a different commodity may be valid (except in the case of gold and silver coins and other similar things). 387
1859. If a person is the creditor of a person. entitled to Khums and wants to adjust his debt against Khums payable by him he should, on the basis of obligatory precaution, give Khums to him, and thereafter the person entitled to receive Khums should return it to him in adjustment of his debt. He can also become the agent of the entitled person with his permission and receive Khums on his behalf and then deduct his debt from it.
1860. A person who deserves Khums cannot, after receiving it. make a present of it to the owner. However, if a person has to pay a large amount as Khums. and has become indigent, and does not want to be indebted to the persons, who are entitled to receive KhumS there is no harm, if the entitled person is agreeable to receive Khums from him, and then to bestow it upon him as a present.
1861. It is obligatory to pay Zakat on the following nine things:
(i) Wheat(ii) Barley(iii) Palm dates(iv) Raisins(v) Gold (Vi) saver (vii) Camel (viii) Cow (ix) Sheep (including goat). And if a person is the owner of these nine things he should, in accordance with the conditions, which will be mentioned later. put their prescribed quantity to one of the uses. as ordered.
1862.On the basis of obligatory precaution Zakat should be paid on salat, which is a soft grain like wheat with the property of barley and on alas, which is like wheat. and is the food of the people of San'a.
1863. Payment of Zakat becomes obligatory only when the property reaches the prescribed limit and the owner of the property is adult, sane and fee and is entitled to appropriate it.
1864. If a person remains the owner of cow, sheep, camel, gold and silver for 11 months, payment of Zakat becomes obligatory for him from the first of the 12th month but he should calculate the commencement of the next year after the end of the 12th month.
1865.If the owner of cow, sheep, camel gold and silver becomes adult during the year for example.,if a child becomes the owner of 40 sheep in the let of Moharrum and attains the age of puberty after two months, he is not liable to pay Zakat after the expiry of 11 months from the 1st of Moharrum. On the other hand payment of Zakat becomes obligatory for him after expiry of 11 months fm the time he attained the age of puberty.
1866. Payment of Zakat on wheat and barley becomes obligatory when they are called wheat and barley. And Zakat on raisins becomes obligatory when it is grapes. And Zakat on palm-dates becomes obligatory when Arabs call it Tamar. However, the time for payment of Zakat on wheat and barley is that when they are threshed and grains are separated from chaff and the time for payment of Zakat on raisins and palm-dates is that when they become dry.
1867. When payment of Zakat on wheat, barley, raisins and palm-dates becomes obligatory as explained in the foregoing article. and their owner is adult, sane. free and entitled to appropriate his propelS, he should pay Zakat on it and if he is not adult or sane it is not obligatory for him to pay it.
1868. If the owner of cow, sheep, camel, gold and silver remains insane throughout the year or during a part of the year it is not obligatory for him to pay Zakat.
1869. If the owner of cow; sheep, camel, gold and silver remains intoxicated or unconscious during a part of the year, he is not excused from payment of Zakat, and the position is the same if at the time of Zakat on wheat, barley. palm-dates and raisins becoming obligatory, he is intoxicated or unconscious.
1870. If some property is usurped from a person and he cannot appropriate it. Zakat on it is not payable by him.
1871.If a person borrows gold or silver or some other thing. on which it is obligatory to pay Zakat, and it remains with him for a year, he should pay Zakat on it, and nothing is payable by the lender.
1872. Payment of Zakat on wheat, barley. palm-dates and raisins becomes obligatory when their quantity reaches the taxable limit, which is about 847 kilograms.
1873. If a person himself or members of his family eat a quantity out of the grapes, palm-dates, barley and wheat. on which payment of Zakat has become obligatory, or if for 390 example he gives these things to an indigent person without the intention of paying Zakat, he should give Zakat on the quantity spent by him.
1874. If the owner of wheat, barley, palm-dates and grapes dies after payment of Zakat on it has become obligatory, the requisite quantity of Zakat should be paid out of his property. How ever, if he dies before the payment or Zakat becomes obligatory every one of his heirs, whose share reaches the taxable limit, should pay Zakat on his own share.
1875. A person, who has been appointed by the Religious Head to collect Zakat, can demand it at the time of threshing wheat and barley and separating chaff from grains, and after the palm dates and grapes become dry: And if the owner of these things does not give Zakat and the thing on which Zakat has become obligatory perishes he should compensate for it.
1876. If payment of Zakat 'becomes obligatory on palm-date tree and grapes and wheat and barley crop after one becomes its owner one should pay Zakat on them.
1877. If a person sells the crop and trees after payment of Zakat on wheat, barley, palm-dates and grapes becomes obligatory the seller should pay the Zakat on them and if he pays. it is not obligatory for the buyer to pay anything out of it.
1878.If a person purchases wheat, barley, palm-dates and grapes.and knows that the seller has paid Zakat on them or doubts whether or not he has paid it, it is not obligatory on him (i.e. the buyer) to pay anything. And if he knows that he (the seller) has not paid Zakat on them, and if the Religious Head has not permitted the transaction of the portion, which should be given on account of Zakat the transaction with regard to that portion is void, and the Religious Head can take the amount of Zakat from the buyer. And if the Religious Head permits the transaction of the portion equivalent to Zakat the transaction is valid, and he buyer should pay the price of that portion to the Religious Head and in case he has given the price of that portion to the seller, he can take it back from him.
1879. If the weight of wheat, barley, palm-dates and grapes is about 847 kilograms when they are wet and becomes less than that when they become dry, payment of Zakat on it is not obligatory.
1880.If a person consumes wheat, barley,.palm-dates and raisins before they are dry, and they would have reached the taxable limit if they had dried up, he should pay Zakat on them.
1881. There are three kinds of palm-dates:
(i) Those which are dried up. Orders regarding the Zakat, payable on them have already been narrated above.
(ii) Those which are eaten when they are ripe.
(iii) Those which are eaten before they are ripened. As regards the second kind if its weight comes to 847 kilograms after becoming dry payment of Zakat on it becomes obligatory on the basis of precaution. And as regards the third kind what is apparent is that the payment of Zakat on it is not obligatory.
1882. If Zakat has been paid by a person on wheat, barley, palm-dates and raisins no further zakat is payable on it even if they remain with him fora few years.
1883. If wheat, barley, palm-dates and grapes are irrigated with rain or canal water, or benefit from the moisture of land like Egyptian crops, the Zakat payable on them is 10% and if they are watered with buckets etc. the Zakat payable on them is 5%.
1884. If wheat, barley, palm-dates and grapes are irrigated with rain water and also benefit from water supplied with buckets etc. and if the position is such that it is commonly said that they have been irrigated with bucket water etc. the Zakat payable on them is 5% and if it is said that they have been irrigated with canal and rain water the Zakat payable on them is 10% and ii the position is such that it is commonly said that they have been irrigated with both, the Zakat payable on them is 7.5%.
1885. If a person doubts as to which thing will be.commonly said to be correct, and does not know that irrigation has.taken place in such a way that it is commonly said that it has been irrigated in both the way, or that it is said that it has been irrigated with rain water, it is sufficient if he pays 7.5%.
1886. If a person doubts and does not know whether it is commonly said that it has been irrigated in both the way, or that it has been irrigated with bucket etc. it is sufficient for him to pay 5%. And the position is the same if it is also probable that it may be Mid commonly that it has been irrigated with rainwater.
1887. If wheat, barley palm-dates and grapes are irrigated with rain and canal water and do not stand in need of bucket water but are also irrigated with bucket Water, although the bucket water is not helpful in increasing the production, the Zakat on them is 10%. And if they are irrigated with bucket water and do not stand in need of canal and rain water but are also irrigated with canal and rain water and that water is not helpful in increasing the production, the Zakat on them is 5%.
1888. If a crop is watered with bucket etc. and in the adjoining land a crop benefits from the moisture of that land (which is irrigated with bucket water etc.) and does not need irrigation, the Zakat of the crop which is watered with bucket is. 5% and the Zakat of the crop in the adjoining land is 10%.
1889. A person cannot calculate the taxable limit by deducting the expenses incurred by him on the production of wheat, barley, palm-dates and grapes from the income obtained from them. Hence if the weight of any one of them, before calculating the expenses was about 847 kilograms, he should pay Zakat on it.
1890. A person, who has used seeds for farming, whether they were present with him or had been purchased by him, cannot deduct their value from the proceeds, for calculating the taxable limit. On the other hand he should calculate the taxable limit taking into account the entire proceeds.
1891. It is not obligatory to pay Zakat on what government takes from the original property. For example, if the proceeds of farming are 850 kilograms and government takes 50 kilograms as land revenue it is obligatory to pay zakat on 800 kilograms only.
1892. On the basis of obligatory precaution a person cannot deduct from the proceeds the expenses incurred by him before Zakat became due and pay Zakat on the balance only.
1893. As regards expenses to be incurred after payment of Zakat becomes obligatory a person can obtain permission for it from the Religious Head or his representative and retain as much as has been spent in proportion to Zakat.
1894. It is not obligatory for a person to wait till wheat and barley reach the stage of threshing and the grapes and palm dates become dry and thereafter to pay Zakat. On the other hand it is permissible for him that as soon as payment of Zakat becomes due he should calculate the price of the quantity of things on which Zakat is obligatory and pay that price by way of Zakat.
1895. After Zakat becomes payable the person concerned can surrender the standing crops, or palm-dates or grapes, before their being harvested or picked, to the person entitled to receive Zakat or to the Religious Head or his representative jointly and thereafter they shall also bear the expenses.
1896. When a person surrenders the Zakat of crops or palm-dates or grapes in the shape of original kind to the Religious Head or his representative, or to the person entitled to receive Zakat it is not necessary for him to look after those things on behalf of all concerned free of cost. On the other hand he can claim compensation for these things remaining on his land WI the time for harvesting and drying up arrives.
1897. If a person owns wheat, barley, palm-dates and grapes in various cities where the time of ripening of crops and fruits is different from one another; and in all those cities crops and fruits are not produced at one and the same.time and all of them are considered to be the produce of one and the same year,.and it the thing which ripens first is according to the taxable limit i.e. 847 kilograms (approx) he should pay Zakat on it at the time of its ripening and should pay Zakat on the remaining things when they become available. And if the thing which ripens first does not reach the taxable limit, he should wait till the other things ripen Hence, if they reach the taxable Limit collectively payment of Zakat on them is obligatory, and if they do not reach that limit payment of Zakat on them is not obligatory.
1898. If a palm-date tree or vine bears fruit twice in a year and K the two produces when combined reach the taxable limit it is obligatory, on the basis of precaution, to pay its Zakat.
1899. If a person has some palm-dates or grapes which have not dried up, and which, if dry, reach the taxable limit, and if, while they are green, he uses as much of them for the purpose of Zakat with the intention of Zakat, that if they were dry they would be equal to the Zakat, which it is obligatory for him to pay. there is no harm in it.
1900. If it is obligatory for a person to pay Zakat on dry palm dates or raisins, he cannot pay it in the shape of green palm-dates or grapes. Rather, if he calculates the price of Zakat and gives green grapes or palm-dates or other dry raisins or palm dates against that price, it is difficult that even this act is in order. Furthermore, if it is obligatory for a person to pay Zakat on green palm-dates or grapes. he cannot pay it with dry palm-dates or raisins. Rather if after evaluating the price of Zakat, he pays it in the shape of other palm-dates or grapes, it is difficult that his act may be in order, although they (the other palm-dates or grapes) may be green.
1901. If a person, who is a debtor and also owns property on which Zakat has become due, dies, it is necessary that, in the first instance, the entire Zakat should be paid out of the property on which Zakat has become obligatory, and there after his debts should be paid.
1902. If a person, who is a debtor and also possesses wheat, barley. palm-dates or grapes, dies, and, before payment of Zakat on these things becomes obligatory, his heirs pay his. debt out of some other property, the heir, whose share comes to 847 kilograms (approx) should pay Zakat. And if the debt of the deceased is not paid before payment of Zakat on these things becomes obligatory; and if his property just equals his debt, it is not obligatory for the heirs to pay Zakat on these things. And if the property of the deceased is more than his debt, it is necessary that the thing, on which payment of Zakat is obligatory, should be taken into consideration in proportion to the entire property, and Zakat should he received from the property, on which Zakat is payable, in the same proportion. Thereafter it is obligatory on those heirs, whose share reaches the taxable limit, to pay Zakat.
1903. If wheat, barley, Palm-dates and raisins, on which payment of Zakat has become obligatory, are of good quality and inferior quality, the obligatory. precaution is that Zakat for each of the two kinds should be given from its respective kind separately.
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